A

BILL

to give effect to the financial proposals of the Federal Government for the year

beginning on the first day of July, 2020, and to amend certain laws

WHEREAS it is expedient to make provisions to give effect to the financial

proposals of the Federal Government for the year beginning on the first day of July, 2020,

and to amend certain laws for the purposes hereinafter appearing;

It is hereby enacted as follows:-

1. Short title and commencement. ─ (1) This Bill shall be called the Finance Bill,

2020.

(2) It shall, unless specified otherwise, come into force on the first day of July,

2020.
Petroleum Levy XXV
2. Amendments of the Petroleum Products Surcharge Ordinance, 1961 (XXX of
Petroleum Levy
1961). __ In the Petroleum Products Surcharge Ordinance, 1961 (XXV of 1961), in

section 3A, ̶

(a) In sub-section (2), in clause (b), after the figure “2005”, the expression “or

general sales tax payable under the Sales Tax Act, 1990” shall be inserted;

and

(b) In sub-section (3), after the expression “(IV of 1969),” the expression “the

Sales Tax Act, 1990” shall be inserted.

3. Amendments of Customs Act, 1969 (IV of 1969). — In the Customs Act, 1969

(IV of 1969), the following further amendments shall be made, namely:-

(1) in section 2, -

1
 (a) for clause (ai), the following shall be substituted, namely: -

“(ai) “advance ruling” means a written decision by the Board or any

officer or a committee authorized by Board, on the request of

an applicant for determination of classification, origin or

applicability of a particular relief or exemption on goods prior

to their importation or exportation, valid for a specified period

of time;”; and

(b) in clause (s), after the word “force”, the expression “, or in any way

being concerned in carrying, transporting, removing, depositing,

harbouring, keeping, concealing” shall be inserted;

(2) in section 7, after the word “Forces”, the expression “, Border Military Police

(BMP)” shall be inserted;

(3) in section 17, for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

“Provided that the period of detention shall not exceed fifteen

days which may be extended by the Chief Collector or Director

General for a period not exceeding fifteen days.”;

(4) in section 19, in sub-section (5), in the second proviso, for the figure “2020”,

the figure “2021” shall be substituted;”;

(5) for section 19C, the following shall be substituted, namely;

“19C. Minimal duties not to be demanded.- Where the value

of imported goods does not exceed five thousand rupees, no duties

2
 and taxes shall be demanded, subject to conditions and restrictions

as may be prescribed by the Board under the rules.”;

(6) in section 21, in clause (c), for the expression “customs-duties”, the

expression “duties as levied under section 18 or 18A and” shall be

substituted;

(7) in section 27A, for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

“Provided that the goods imported in new condition shall not

be allowed scrapping and mutilation and shall be classified and

chargeable to leviable duty and taxes as new goods.”;

(8) in section 32A,-

(a) in sub-section (1),-

(i) after clause (c), the following new clause (ca) shall be

inserted, namely:-

“(ca) declares value which is significantly higher or lower

than the actual value, that is, the price actually paid or

payable for the goods when sold for export to Pakistan,

proceedings may be initiated under this section subject

to conditions or limitations as may be prescribed by the

Board under the rules;”; and

(ii) in clause (e), for the expression “(c)” the expression “(c), (ca)”

shall be shall be substituted; and

3
 (b) in sub-section (2), for the full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be added,

namely:-

“Provided that an offence, having no revenue

implication but covered under sub-section (1), shall also be

served with show cause notice within a period of one hundred

and eighty days of detection of such fraud for penal action

under the relevant provisions of law.”;

(9) in section 80, in sub-section (3), for the full stop at the end, a colon shall be

substituted and thereafter the following proviso shall be added, namely:-

“Provided that in case of reassessment, a notice shall be

served to the importer through Customs Computerized System and

opportunity of hearing shall be provided, if he so desires.”;

(10) in section 139,-

(a) for sub-section (2), the following shall be substituted, namely:-

“(2) Where any passenger or a member of the crew makes

a false declaration or fails to make such declaration as required

under sub-section (1), he shall be guilty of an offence under this Act.”;

and

(b) after sub-section (2), substituted as aforesaid, the following new sub-

section shall be added, namely:-

“(3) Notwithstanding the provisions of sub-section (2),

where any person attempts to bring into or takes out of Pakistan,

4
 currency, gold, precious metals or stones, in any form, through

concealment in baggage or circumventing customs controls at

airports, sea-ports and land border custom-stations, he shall be

guilty of an offence of smuggling within the meaning of clause (s) of

section 2.”;

(11) in section 156, in sub-section (1), in the Table, in column zero,-

(a) against S.No. 8, for sub-serial (i) and entries relating thereto in

columns (1), (2) and (3), the following shall be substituted, namely:-

“(i) where any goods be such goods shall be liable General”;

smuggled into or out to confiscation and any

of Pakistan,- person concerned in the

offence shall be liable to-

(a) if the value of a penalty not exceeding

the goods is the value of the goods;

from PKR and upon conviction by a

150,001 to Special Judge he shall

3,000,000 (both further be liable to

inclusive); imprisonment for a term

not exceeding two years;

(b) if the value of a penalty not exceeding

the goods is two times the value of the

from PKR goods; and upon

3,000,001 to conviction by a Special

5
 5,000,000 (both Judge he shall further be

inclusive); liable to imprisonment for

a term not exceeding

three years:

Provided that the

sentence of the

imprisonment shall not be

less than two years.

(c) if the value of a penalty not exceeding

the goods is three times the value of

from PKR the goods; and upon

5,000,001 to conviction by a Special

7,500,000 (both Judge he shall further be

inclusive); liable to imprisonment for

a term not exceeding five

years:

Provided that the

sentence of the

imprisonment shall not be

less than two and half

years.

(d) if the value of a penalty not exceeding

the goods is four times the value of the

6
 from PKR goods; and upon

7,500,001 to conviction by a Special

10,000,000 Judge he shall further be

(both inclusive); liable to imprisonment for

a term not exceeding ten

years:

Provided that the

sentence of the

imprisonment shall not be

less than three years.

(e) if the value of a penalty not exceeding

the goods five times the value of the

exceeds PKR goods; and upon

10,000,000; conviction by a Special

Judge he shall further be

liable to imprisonment for

a term not exceeding

fourteen years:

Provided that the

sentence of the

imprisonment shall not be

less than five years and

the whole or any part of

7
 his moveable and

immoveable assets and

property shall also be

liable to forfeiture in

accordance with section

187 of the Customs Act,

1969:

Provided further

that, in the case of such

goods as may be notified

by the Federal

Government in the official

Gazette, the sentence of

imprisonment shall not be

less than five years and

the whole or any part of

his property shall also be

liable to forfeiture.

(b) against S.No. 8, for sub-serial (iii) and entries relating thereto in

columns (1), (2) and (3), the following shall be substituted, namely:-

“(iii) If the smuggled or such currency or goods General”;

prohibited goods shall be liable to

comprise currency, confiscation and any

8
gold, silver, person concerned in the

platinum or offence shall be liable to-

precious stones in

any form-

(a) if the value a penalty not exceeding

of the currency or the value of the goods;

goods is upto US $ and upon conviction by a

10,000 or Special Judge he shall

equivalent in value further be liable to

(currency of other imprisonment for a term

denomination) etc; not exceeding two years;

(b) if the value a penalty not exceeding

of the currency or two times the value of the

goods is from US $ goods; and upon

10,001 to US $ conviction by a Special

20,000 (both Judge he shall further be

inclusive) or liable to imprisonment for

equivalent in value a term not exceeding

(currency of other three years:

denomination) etc; Provided that the

sentence of the

imprisonment shall not be

less than two years.

9
(c) If value of a penalty not exceeding

the currency or three times the value of

goods is from US $ the goods; and upon

20,001 to US $ conviction by a Special

50,000 (both Judge he shall further be

inclusive) or liable to imprisonment for

equivalent in value a term not exceeding five

(currency of other years:

denomination) etc; Provided that the

sentence of the

imprisonment shall not be

less than two and half

years.

(d) if the value a penalty not exceeding

of the currency or four times the value of the

goods is from US $ goods; and upon

50,001 to US $ conviction by a Special

100,000 (both Judge he shall further be

inclusive) or liable to imprisonment for

equivalent in value a term not exceeding ten

(currency of other years:

denomination) etc; Provided that the

sentence of the

10
 imprisonment shall not be

less than three years.

(e) if the value a penalty not exceeding

of the currency or five times the value of the

goods exceeds US goods; and upon

$ 100,000 or conviction by a Special

equivalent in value Judge he shall further be

(currency of other liable to imprisonment for

denomination) etc; a term not exceeding

fourteen years:

Provided that the

sentence of the

imprisonment shall not be

less than five years and

the whole or any part of

his moveable and

immoveable assets and

property shall also be

liable to forfeiture in

accordance with section

187 of the Customs Act,

1969.

11
 (c) against S.No. 8, sub-serial (iv) and entries relating thereto in columns

(1), (2) and (3), shall be omitted;

(12) in section 179, in sub-section (3),-

(a) after the colon, the following new proviso shall be inserted , namely:-

“Provided that in cases, wherein the provisions of clause (s)

of section 2 have been invoked, such cases shall be decided within

a period of thirty days of the issuance of show cause notice:”; and

(b) in the existing proviso, after the word “Provided”, the word “further”

shall be inserted;

(13) in section 187, for the full stop at the end, a colon shall be substituted and

thereafter the following provisos shall be added, namely:-

“Provided that any person, alleged to have committed an offence

under this Act, shall bear the burden of proof that any property owned by

him in his name or someone else name was not acquired from the proceeds

of such crime:

Provided further that the procedure for forfeiture of such property

shall be prescribed by the Board under the rules.”;

(14) in section 194B, in sub-section (1), after the first proviso, the following new

proviso shall be inserted, namely:-

“Provided further that in cases, wherein the provisions of

clause (s) of section 2 have been invoked, appeals shall be decided

within a period of thirty days:”;

(15) in section 195C,-

12
(a) in sub-section (2), for clause (c), the following shall be substituted,

namely:-

“(c) a person to be nominated by the Board from a panel

mentioned in clause (b);”;

(b) for sub-section (3), the following shall be substituted, namely:-

“(3) The Board shall communicate the order of

appointment of committee to the court of law or the appellate

authority and the Collector.”;

(c) sub-section (4) shall be omitted;

(d) in sub-section (5), for the colon at the end, a full stop shall be

substituted and the proviso thereafter shall be omitted;

(e) in sub-section (6), for the expression “on withdrawal of appeal upto

the date of decision by the committee”, the expression “from the date

of appointment of the committee up to the date of decision of

committee or its dissolution, as the case may be” shall be substituted;

(f) for sub-section (7), the following shall be substituted, namely:-

“(7) The decision of the committee under sub-section

(5) shall be binding on the Collector when the aggrieved

person, being satisfied with the decision, has withdrawn the

appeal pending before the court of law or any appellate

authority and has communicated the order of withdrawal to

the Collector:

13
 Provided that if the order of withdrawal is not

communicated to the Collector within sixty days of the service

of decision of the committee upon the aggrieved person, the

decision of the committee shall not be binding on the

Collector.”; and

(g) in sub-section (8), for the expression “which issued the order of

withdrawal under sub-section (4) and the appeal shall be treated to

be pending before such appellate authority as if the appeal had never

been withdrawn” the expression “where the dispute is pending” shall

be substituted;

(16) in section 201, in sub-section (3), for the full stop at the end, a colon shall

be substituted and thereafter the following proviso shall be added, namely:-

“Provided that, in case wherein goods declaration has been

filed, the share of importer in sale proceeds shall not exceed the

declared value of the goods.”;

(17) in section 212A, after sub-section (2), the following sub-section shall be

added, namely:-

“(3) Notwithstanding anything contained in this Act or any

other law for the time being in force, the Board may, subject to such

conditions, limitations or restrictions as it thinks fit to impose, grant

benefits to the authorized economic operators, in such manner as

may be provided under the rules made, including-

14
 (a) laying down any procedure or mode for collection of customs

duties, fee, surcharge, penalty or any other levy under this Act

or any other law;

(b) deferring collection of customs duties, fee, surcharge, penalty

or any other levy either in whole or in part;

(c) condoning or substituting whole or part of the bank guarantee

or pay order of a scheduled bank required under this Act with

any other financial instrument as deemed appropriate.”; and

(18) after section 212A, amended as aforesaid, the following new section shall

be inserted, namely:-

“212B. Advance ruling.- (1) An applicant desirous of

advance ruling shall make an application in such form and in such

manner as may be prescribed under the rules, stating any of the

questions as contained in sub-section (2), on which the advance

ruling is sought.

(2) The question on which advance ruling is sought shall

be in respect of-

(i) classification of goods under First Schedule to this Act;

(ii) determination of origin of the goods under the rules of

origin notified for bilateral and multilateral agreements;

(iii) applicability of notifications issued in respect of duties

under this Act or any tax or duty chargeable under any

15
 other law for the time being in force in the same manner

as duty of customs leviable under this Act; or

(iv) any other matter as the Board may specify by

notification in the official Gazette.

(3) The advance ruling issued under sub-section (1) shall

be binding on the applicant.

(4) The advance ruling issued under sub-section (1) shall

be binding on the customs collectorates for the period specified by

the Board in the rules, unless there is a change in law or facts or

circumstances on the basis of which the advance ruling was

pronounced.”;

(19) in the First Schedule, -

(i) in Chapter 99, in Sub-Chapter-V, in column (1) against PCT code

9917, in column (2), in paragraph (3), the following amendments

shall be made and shall be deemed to have been made with effect

from the 1st June, 2020, namely: -

(a) in sub-paragraph (i), for the word “and”, occurring for third

time, the expression “, including Gwadar International

Terminals Limited and Gwadar Marine Services Limited and

their”, shall be substituted;

(b) in sub-paragraph (ii), for the words, “the ships used in the port

and its terminals”, the words “all visiting ships including foreign

16
 and local and fishing vessels at Gwadar Port”, shall be

substituted; and

(c) for sub-paragraph (iv), the following shall be substituted,

namely: -

“(iv) Imports by the following businesses to be established

in the Gwadar Free Zone Area for a period of 23 years

with effect from 1st July, 2016, packaging, distribution,

stuffing and de-stuffing, CFS, container yard,

warehousing including cool and cold rooms,

transhipment, labelling, light end assembly and re-

assembly, imports and exports/value added exports,

value adding of imports, other similar or related

businesses activities and such commercial activities as

are required to support the free zone.”; and

(ii) the amendments set out in the First Schedule to this Act shall be

made in the First Schedule to the Customs Act, 1969 (IV of 1969);

and

(20) in the Fifth Schedule to, -

(A) in Part-I,

(i) in the preamble, in the explanation, for sub-para (b), the

following shall be substituted, namely: -

“(b) use in mining, agriculture, fisheries, animal husbandry,

floriculture, horticulture, livestock, cool chain, dairy,

17
 poultry industry, IT sector, storage, communication and

infrastructure development of SEZs by Zone

Developer.”; and

(ii) in the Table, in column (1), -

(a) for S.No.23 and the entries relating thereto in columns (2), (3), (4) and

(5), the following shall be substituted, namely: -

“23 Parts, Components If imported by

and inputs for LED Light and

manufacturing LED Bulbs

lights: manufacturers

(i) Housing/Shell, Respective 0% registered

shell cover and headings under the

base cap for all Sales Tax

kinds of LED Act, 1990

Lights and Bulbs subject to

(ii) Pickling 3810.9090 0% annual quota

preparations for determination

metal surfaces; by the Input

soldering brazing Output

or welding Coefficient

powders and Organization

pastes consisting (IOCO).” ;

18
 of metal and other

materials

(iii) Poly Butylene 3907.7000 0%

Terephthalate

(iv) Bare or Stuffed 8534. 0000 0%

Metal Clad

Printed Circuit

Board (MCPCB)

(v) Constant Current 8504.4090 0%

Power Supply for

of LED Lights and

Bulbs (1-300W)

(vi) Lenses for LED 9001.9000 0%

lights and Bulbs

(b) for S. No. 26 and the entries relating thereto in columns (2), (3), (4) and

(5), the following shall be substituted, namely: -

“26 Plant machinery and Respective 0% The plant

equipment imported headings machinery

during the period and

commencing on 1st July, equipment

2014 and ending on 30th under the

June, 2023 for setting up said serial

number shall

19
of industries in erstwhile be released

FATA Areas. on

certification

from

Provincial

Home

Secretary

that the

goods are

bonafide

requirement

of the unit as

per Annex B.

The goods

shall not be

sold or

otherwise

disposed of

without prior

approval of

the Board.”;

and

20
(c) after S.No.35 and corresponding entries relating thereto in columns (2),

(3), (4) and (5), the following shall be added, namely: -

“36 Machinery, If imported by

equipment and other Internet Service

project related items providers

for setting up of registered under

Submarine Cable the Sales Tax Act

Landing stations 1990, duly certified

(i) Tubes Pipes 7303.0000 0% by the Ministry of

and hollow profiles of Information

cast iron Technology and

(ii) Articles of non- 7325.1000 0% Telecommunication

malleable cast iron and Pakistan

(iii) Static 8504.4090 0% Telecommunication

Converters Authority (PTA),

(iv) Machines for 8517.6290 0% and subject to

the reception, annual quota

conversion and determination by

transmission or the Input Output

regeneration of voice, Co-efficient

images or other data, Organization

including switching and (IOCO).

routing apparatus

21
 (v) Optical fiber 8544.7000 0%

Cables

37 Other Electric 8544.6090 11% If imported by

Conductors exceeding manufacturers of

32000 V transformers,

registered under the

Sales Tax Act

1990.”;

(B) in Part II, in Table C, in column (1), after S.No.33, and corresponding

entries relating thereto in columns (2), (3) and (4), the following shall

be added, namely: -

“34 Meglumine antimonite 3004.9099 0%”;

(C) in Part III, in the Table, in column (1), -

(i) against S.No.96, in column (4), for the expression “5%”

appearing against PCT 7606.9290, the expression “0%” shall

be substituted;

(ii) against S.No.105, in column (5), for the figure “2020” the

figure “2030”, shall be substituted; and

(iii) for S.No.107 and the entries relating thereto in columns (2),

(3), (4) and (5), the following shall respectively be substituted,

namely: -

“107 (i) Paper 4802.5510 0% (1) If imported by a

having Federal or

22
specification Provincial

60 gm/m2 in Government

23X36 inches Institution or a

or 20X30 4810.1310 Nashir-e-Quran

inches sheets 4810.1990 approved by

(ii) Art respective

paper having Provincial

specification Quran Board for

20x30 printing of Holy

inches, Quran;

23x30 (2) In case of

inches, Nashir-e-Quran

23x33 the quantity of

inches, paper to be

23x36 inches imported would

and be determined

700x1000 by IOCO; and

mm (3) The Nashir-e-

Quran may also

get printing

done from

another printer

(vendor), duly

23
 registered

under Sales

Tax Act,1990

and with

relevant

Provincial

Quran Board,

having suitable

in-house facility,

subject to

approval of the

IOCO. Imports

made by

Nashir-e-Quran

availing the

facility of

printing through

vendors will be

cleared against

submission of

bank guarantee

or pay order. In

such case, -

24
 (i) the vendor

shall have a

firm contract

with the

Nashir-e-

Quran;

(ii) the Nashir-e-

Quran may

provide the

imported

paper, to the

vendor;

(iii) the vendor

shall not be

entitled to

import the

paper, under

this scheme

for printing

of Quran to

be supplied

to the

25
 Nashir-e-

Quran;

(iv) the vendor,

after

completing

the printing,

shall supply

the printed

Quran to

that Nashir-

e-Quran

only with

whom he

held the firm

contract;

and

(v) the vendor

shall also

maintain

proper

record of the

imported

paper

26
 utilized, and

printed

Quran

supplied to

the Nashir-

e-Quran;

(vi) the security

deposited by

the Nashir-

e-Quran at

the time of

clearance

shall be

released

after NOC

from IOCO

regarding

consumption

of paper and

supply of

finished

product as

27
 per the

contract.”;

(iv) for S.No.109 and the entries relating thereto in columns (2),

(3), (4) and (5), the following shall respectively be substituted,

namely: -

“109 (i) Other craft 4804.3900 15% If imported by

paper 4810.9200 a Sales Tax

(ii) Multi-ply (clay registered

coated paper 7607.1100 manufacturer

and paper of Aseptic

board liquid food

(iii)Aluminum foil packaging

(rolled but not material,

further subject to

worked) quota

determination

by IOCO.”;

(v) against S.No.116, in column (4), for the expression “10%”

appearing against PCT 8529.9090, in column (3), the

expression “0%” shall be substituted; and

(vi) after S.No.118, the following new S. Nos. and entries relating

thereto in columns (2), (3), (4) and (5), shall be added,

namely: -

28
“119 Organic 3814.0000 5% If imported by

composite manufacturers

solvents and of Butyl Acetate

thinners, not registered

elsewhere under the Sales

specified or Tax Act 1990,

included; subject to

prepared paint or annual quota

varnish determination

removers. by Input Output

Co-efficient

Organization

(IOCO).

120 Semi-finished 7207.1110 5% If imported by

products of Iron 7207.1190 manufacturers

or non- alloy 7207.1210 of Wire Rods

steel 7207.1290 registered

7207.1910 under the Sales

7207.1920 Tax Act 1990,

7207.1990 subject to

7207.2010 annual quota

7207.2020 determination

7207.2090 by Input Output

29
 Co-efficient

Organization

(IOCO).

121 Plasticised (Poly 3904.2200 0% If imported by

Vinyl Chloride) manufacturers

of disposable

syringes and

saline infusion

sets,

registered

under the Sales

Tax Act 1990,

subject to

annual quota

determination

by Input Output

Co-efficient

Organization

(IOCO).

122 Other 3907.9100 0% If imported by

unsaturated manufacturers

Polyesters of buttons,

registered

30
 under the

Sales Tax Act

1990, subject

to annual

quota

determination

by Input

Output Co-

efficient

Organization

(IOCO).;

123 Other saturated 3907.9900 5% If imported by

Polyesters manufacturers

of interlining/

buckram,

registered

under the

Sales Tax Act

1990, subject

to annual

quota

determination

by Input

31
 Output Co-

efficient

Organization

(IOCO).;

124 (i) Skimmed milk 0402.1000 0% If imported by

powder manufacturers

(ii) Chickpeas 0713.2010 of Ready to

(iii) Soyabean oil 1507.9000 Use

(iv) Palm Olein 1511.9030 Supplementary

(v) 1516.2010 Foods (RUSF),

Hydrogenated duly

vegetable fats authorized by

(vi) Malto 1702.9030 United Nations

dextrins World Food

(vii) Premixes of 2106.9090 Program

vitamins and (UNWFP) and

minerals subject to

(viii) Emulsifier 3404.9090 annual quota

(ix) Antioxidant 3824.9999 determination

by Input

Output Co-

efficient

32
 Organization

(IOCO).; and

(D) in Part VI, in the Table, in column (1), after S.No.6, and the entries

relating thereto in columns (2), (3), (4) and (5), the following shall be

added, namely:-

“7 Aircraft engine 8407.1000 0 For use in

aircraft and

trainer

aircraft.”.

4. Amendment in the Finance Act, 1989.— In the Finance Act, 1989 (V of 1989),

in section 7, after sub-section (10), the following new sub-section shall be added, namely:

“(11) Sub-section (1) shall cease to apply from the 17th day of April, 2020.”.

5. Amendments of the Sales Tax Act, 1990.— In the Sales Tax Act, 1990, the

following further amendments shall be made, namely:-

(1) in section 2,–

(a) in clause (1),

(i) in sub-clause (a), the words “or is blocked” shall be omitted;

and

(ii) in sub-clause (d), for the words “two consecutive monthly”, the

word “quarterly” shall be substituted;

(b) in clause (20), for clause (c), the following shall be substituted,

namely:–

33
 “(c) sales tax levied on the services rendered or provided by the

person under Islamabad Capital Territory (Tax on Services)

Ordinance, 2001 (XLII of 2001);”; and

(c) in clause (46),–

(i) in sub-clause (h), after the word “producer”, the words “or

WAPDA” shall be inserted and shall be deemed to have been

inserted with effect from 1st July, 2019; and

(ii) in sub-clause (h), the word “and” at the end shall be omitted

and in sub-clause (i), for the full stop at the end, the

expression “; and” shall be substituted and thereafter the

following sub-clause shall be added, namely:–

“(j) in case of registered person who is engaged in

purchasing used vehicles from general public on which

sales tax had already been paid at the time of import or

manufacturing, and which are, later on, sold in the

open market after making certain value addition, value

of supply will be the difference between sale and

purchase price of the said vehicle.”;

(2) in section 3, in sub-section (7),–

(a) after the word “withheld”, the words “by the buyer” shall be omitted;

and

(b) after the word “persons”, the words “being purchaser of goods or

services” shall be inserted;

34
(3) in section 7, after sub-section (4), the following new sub-section shall be

added, namely:-

“(5) Notwithstanding anything contained in this Act or the rules

made thereunder, the Board, by notification in the official Gazette, may

impose restrictions on wastage of material on which input tax has been

claimed in respect of the goods or class of goods.”;

(4) in section 8, in sub-section (1), in clause (m), after the word “goods”, the

words “or services” shall be inserted;

(5) after section 11B, the following new section shall be inserted, namely:–

“11C. Power of tax authorities to modify orders, etc.– (1) Where

a question of law has been decided by a High Court or the Appellate

Tribunal in the case of a registered person, on or after first day of July, 1990,

the Commissioner or an officer of Inland Revenue may, notwithstanding that

he has preferred an appeal against the decision of the High Court or made

an application for reference against the order of the Appellate Tribunal, as

the case may be, follow the said decision in the case of the said taxpayer in

so far as it applies to said question of law arising in any assessment pending

before the Commissioner or an officer of Inland Revenue, until the decision

of the High Court or of the Appellate Tribunal is reversed or modified.

(2) In case the decision of High Court or the Appellate Tribunal,

referred to in sub-section (1), is reversed or modified, the Commissioner or

an officer of Inland Revenue may, notwithstanding the expiry of period of

limitation prescribed for making any assessment or order, within a period of

35
 one year from the date of receipt of decision, modify the assessment or

order in which the said decision was applied so that it conforms to the final

decision.” and

(6) in section 23, in sub-section (1), in clause (b), for the word “fifty”, the words

“one hundred” shall be substituted;

(7) in section 25, after sub-section (2), the following new sub-section shall be

inserted, namely:–

“(2A) For the purpose of sub-section (2) of section 25, the

Commissioner may conduct audit proceedings electronically through video

links, or any other facility as prescribed by the Board.”;

(8) in section 26, in sub-section (1), after the word “true”, the comma and word

“, complete” shall be inserted;

(9) in section 33, in the Table, in column (1),–

(a) against serial number 25, in column (2),–

(i) for the word “six”, the word “two” shall be substituted; and

(ii) for the words “ and an embargo shall be placed on his sales”,

the words “till such time he integrates his business in the

manner as stipulated under sub-section (9A) of section 3 or

section 40C, as the case may be” shall be substituted; and

(b) after serial number 27 and the entries relating thereto in columns (2)

and (3), the following new serial number and the entries relating

thereto shall be added, namely:–

36
 “28. Any person who is Such person shall pay a 56AB.”;

required to share penalty of twenty five

information under section thousand rupees for first

56AB, fails to do so in the default and fifty

manner as required thousand rupees for

under the law each subsequent

default

(10) in section 38,–

(a) in sub-section (1), after the word “access”, the words “including real-

time electronic access” shall be inserted; and

(b) after sub-section (3), the following new sub-section shall be added,

namely:–

“(4) For the purpose of sub-section (1), the Board may

make rules relating to electronic real-time access for audit or a

survey of persons liable to tax.”;

(11) in section 45B,–

(a) in sub-section (1),–

(i) in the first proviso, for the colon at the end a full stop shall be

substituted and thereafter the second proviso shall be

omitted; and

(ii) the existing sub-section (1A) shall be re-numbered as sub-

section (1C) of that sub-section and before sub-section (1C),

37
 re-numbered as aforesaid, the following new sub-sections

(1A) and (1B) shall be inserted, namely:–

“(1A) An appeal under sub-section (1) shall–

(a) be in the prescribed form;

(b) be verified in the prescribed manner;

(c) state precisely the grounds upon which the appeal is

made;

(d) be accompanied by the prescribed fee specified in sub-

section (1B); and

(e) be lodged with the Commissioner (Appeals) within the

time set out in sub-section (1).

(1B) The prescribed fee shall be–

(a) in the case of an appeal against an assessment–

(i) where the appellant is a company, five thousand

rupees; or

(ii) where the appellant is not a company, two

thousand and five hundred rupees; and

(b) in any other case–

(i) where appellant is a company, five thousand

rupees; or

(ii) where the appellant is not a company, one

thousand rupees.”; and

38
 (b) after omitted sub-section (4), the following new sub-section shall be

added, namely:–

“(5) The Commissioner (Appeals) shall not admit any

documentary material or evidence which was not produced before

the Officer Inland Revenue unless the Commissioner (Appeals) is

satisfied that the appellant was prevented by sufficient cause from

producing such material or evidence before the Officer Inland

Revenue.”;

(12) for section 47A, the following shall be substituted, namely:–

“47A. Alternative dispute resolution.— (1) Notwithstanding any other

provision of this Act, or the rules made thereunder, an aggrieved person in connection

with any dispute pertaining to—

(a) the liability of tax against the aggrieved person, or

admissibility of refunds, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute,

may apply to the Board for the appointment of a committee for the resolution

of any hardship or dispute mentioned in detail in the application, which is

under litigation in any court of law or an Appellate Authority, except where

criminal proceedings have been initiated or where interpretation of question

of law having effect on identical cases is involved having effect on other

cases.

39
 (2) The Board may, after examination of the application of an

aggrieved person, appoint a committee, within sixty days of receipt of such

application in the Board, comprising, —

(a) Chief Commissioner Inland Revenue having jurisdiction over

the case; and

(b) two persons from a panel notified by the Board comprising of

chartered accountants, cost and management accountants,

advocates, having minimum of ten years’ experience in the

field of taxation and reputable businessmen.

(3) The Board shall communicate the order of appointment of

committee to the court of law or the appellate authority where the dispute is

pending and the Commissioner.

(4) The Committee appointed under sub-section (2) shall

examine the issue and may, if it deemed necessary, conduct inquiry, seek

expert opinion, direct any officer of the Inland Revenue or any other person

to conduct an audit and shall decide the dispute through consensus, within

one hundred and twenty days of its appointment.

(5) The Committee may, in case of hardship, stay recovery of tax

payable in respect of dispute pending before it for a period not exceeding

one hundred and twenty days in aggregate or till the decision of the

Committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be

binding on the Commissioner when the aggrieved person, being satisfied

40
with the decision, has withdrawn the appeal pending before any appellate

authority or the court of law and has communicated the order of withdrawal

to the Commissioner:

Provided that if the order of withdrawal is not communicated

to the Commissioner within sixty days of the service of decision of

the committee upon the aggrieved person, the decision of the

committee shall not be binding on the Commissioner.

(7) If the Committee fails to decide within the period of one

hundred and twenty days under sub-section (4), the Board shall dissolve

the committee by an order in writing and the matter shall be decided by the

court of law or the appellate authority where the dispute is pending.

(8) The Board shall communicate the order of dissolution to the

court of law or the Appellate Authority and the Commissioner.

(9) The aggrieved person, on receipt of the order of dissolution,

shall communicate it to the court of law or the appellate authority, where the

dispute is pending.

(10) The aggrieved person may make the payment of sales tax and

other taxes as decided by the committee under sub-section (4) and all

decisions and orders made or passed shall stand modified to that extent.

(11) The Board may prescribe the amount to be paid as

remuneration for the services of the members of the Committee, other than

the member appointed under clause (i) of sub-section (2).

41
 (12) The Board may, by notification in the official Gazette, make

rules for carrying out the purposes of this section.”;

(13) in section 56,–

(a) in sub-section (1), in clause (d), for the words “limited companies,

both public and private”, the words “registered person” shall be

substituted; and

(b) in sub-section (2), in clause (d), for the expression “limited

companies, both public and private”, the words “registered person”

shall be substituted;

(14) after section 56A, the following new section shall be inserted, namely:–

“56AB. Real-time access to information and databases.—

(1) Notwithstanding anything contained in any law for the time being in

force, including but not limited to the National Database and Registration

Authority Ordinance, 2000 (Ordinance VIII of 2000), and the Emigration

Ordinance, 1979 (Ordinance XVIII of 1979), arrangements shall be made to

provide real-time access of information and database to the Board in the

prescribed form and manner by–

(a) the National Database and Registration Authority with respect

to information pertaining to National Identity Card (NIC),

Pakistan Origin Card, Overseas Identity Card, Alien

Registration Card, and other particulars contained in the

Citizen Database;

42
(b) the Federal Investigation Agency and the Bureau of

Emigration and Overseas Employment with respect to details

of international entry and exit of all persons and information

pertaining to work permits, employment visas and immigration

visas;

(c) the Islamabad Capital Territory and Provincial and local land

record and development authorities with respect to record-of-

rights including digitized edition of record-of-rights, periodic

record, record of mutations and report of acquisition of rights;

(d) the Islamabad Capital Territory and Provincial Excise and

Taxation Departments with respect to information regarding

registration of vehicles, transfer of ownership and other

associated record;

(e) all electricity suppliers and gas transmission and distribution

companies with respect to particulars of a consumer, the units

consumed and the amount of bill charged or paid:

Provided that where the connection is shared or is

used by a person other than the owner, the name and NIC of

the owner and the user shall also be furnished:

Provided further that all electricity suppliers and gas

transmission and distribution companies shall make

arrangements by the 1st day of January, 2021 for allowing

43
 consumers to update the ratio of sharing of a connection or

the particulars of users, as the case may be; and

(f) any other agency, authority, institution or organization,

notified by the Board.

(2) The Board shall make arrangements for laying the

infrastructure for real-time access to information and database under

sub-section (1) and aligning it with its own database in the manner

as may be prescribed.

(3) Until real-time access to information and database is made

available under sub-section (1), such information and data shall be

provided periodically in such form and manner as may be prescribed.

(4) Subject to section 56B, all information received under this

section shall be used only for tax purposes and kept confidential”;

(15) in section 58A, in sub-section (3),–

(a) for the expression “subject to sub-section (4), where a person

is a non-resident person, the representative of the persons for

the purpose of this Act for a tax year shall be any person in

Pakistan”, the expression “subject to sub-section (4), where a

person is a non-resident person, the representative of the said

person for the purpose of this Act, for a financial year in which

the relevant tax period falls, shall be any person in Pakistan”

shall be substituted; and

44
 (b) after clause (f), the following explanation shall be added,

namely:–

“Explanation.– For the purposes of this sub-section, non-resident

person shall have the same meaning assigned thereto under the

Income Tax Ordinance, 2001 (XLIX of 2001).”;

(16) in section 73, in sub-section (4), for the word “manufacturer or producer”,

the word “person” shall be substituted;

(17) In the Fifth Schedule, in column (1), after S. No. 12 and the entries relating

thereto in column (2), the following new Serial Nos. and the entries relating

thereto shall with effect from the 1st June, 2020 be added, namely:−

“13. Supplies of raw materials, components and goods for further

manufacture of goods in the Gwadar Free Zone and export

thereof, provided that in case of supply to tariff area of

Pakistan, tax shall be charged on the value assessed on the

Goods Declaration for import

14 Supplies of locally manufactured plant and machinery of the

following specifications, to manufacturers in the Gwadar Free

Zone, subject to the conditions, restrictions and procedure

given below, namely:−

(i) plant and machinery, operated by power of any

description, as is used for the manufacture or

production of goods by that manufacturer.

45
(ii) apparatus, appliances and equipment specifically

meant or adapted for use in conjunction with the

machinery specified in clause (i).

(iii) mechanical and electrical control and transmission

gear, meant or adapted for use in conjunction with

machinery specified in clause (i).

(iv) parts of machinery as specified in clauses (i), (ii) and

(iii), identifiable for use in or with such machinery.

Conditions, restrictions and procedures:−

(a) the supplier of the machinery is registered under the

Act;

(b) proper bill of export is filed showing registration

number;

(c) the purchaser of the machinery is an established

manufacturer located in the Gwadar Free Zone and

holds a certificate from the Gwadar Port Authority to

that effect;

(d) the purchaser submits an indemnity bond in proper

form to the satisfaction of the concerned Commissioner

Inland Revenue that the machinery shall, without prior

permission from the said Commissioner, not be sold,

transferred or otherwise moved out of the Gwadar Free

46
 Zone before a period of five years from the date of entry

into the Zone;

(e) if the machinery is brought to tariff area of Pakistan

outside Gwadar Free Zone, sales tax shall be charged

on the value assessed on the Goods Declaration for

import; and

(f) breach of any of the conditions specified herein shall

attract legal action under the relevant provisions of the

Act, besides recovery of the amount of sales tax along

with default surcharge and penalties involved.”;

(18) in the Sixth Schedule,–

(A) In Table-1, in column (1),–

(a) against Serial No. 100A, in column (2),−

(i) after the word “Port”, occurring for the third time, the

words, “by the aforesaid operating companies” shall be

inserted with effect from the 1st June, 2020; and

(ii) under the heading “(A). Conditions and procedure for

imports”, in condition (iii),−

(I) after the word “imported”, the expression “and

also those already imported under Notification

No. S.R.O. 115(I)/2008, dated the 6th February,

2008,” shall be inserted with effect from the 1 st

June, 2020; and

47
 (II) for the words “time of import”, the words

“applicable rate on residual value” shall be

substituted with effect from the 1st June, 2020;

and

(b) after S. No. 100C and the entries relating thereto in columns

(2) and (3), the following new serial number and the entries

relating thereto shall with effect from the 1st June, 2020 be

added, namely:−

Machinery, equipment, materials and Respective

“100D goods imported either for exclusive headings.”;

use within the limits of Gwadar Free

Zone, or for making exports

therefrom, subject to the conditions

that such machinery, equipment,

materials and goods, are imported by

investors of Gwadar Free Zone, and

all the procedures, limitations and

restrictions as are applicable on such

goods under the Customs Act, 1969

(Act IV of 1969) and rules made

thereunder shall, mutatis mutandis,

apply provided that if any of such

goods is taken out of the Zone for

48
 purpose other than the export, the tax

on the same shall be paid by the

importer.

(c) against S. No. 103, in column (2), for the figure “2020”, the

figure “2023” shall be substituted; and

(d) after S. No. 153 and the entries relating thereto in columns (2)

and (3), the following new serial number and the entries

relating thereto shall be added, namely:–

“154. Dietetic foods intended for Respective

consumption by children heading.”; and

suffering from inherent metabolic

disorder subject to the conditions

that the importer shall acquire

approval and quota from Ministry

of National Health Services,

Regulations and Coordination.

(B) in Table-3, in column (1),–

(a) against S. No. 5, in column (4), in condition (ii), the words and

comma “under this notification,” shall be omitted; and

(b) for S. No. 15A and the entries relating thereto in columns (2),

(3) and (4), the following S. No. and the entries relating thereto

shall be substituted, namely:

49
 “15A. Parts and

Components for

manufacturing LED

lights:-

(i) Housing /shell. Respective If imported by

Shell cover and base heading LED light

cap for all kinds of LED manufacturers

lights and bulbs registered under

(ii) Bare and 8534. 0000 the Sales Tax

stuffed Metal Clad Act, 1990

Printed Circuit Boards subject to annual

(MCPCB) for LED quota

(iii) Constant 8504.4090 determination by

Current Power Supply the Input Output

for of LED Lights and Co-efficient

Bulbs (1-300W) Organization

(iv) Lenses for LED 9001.9000 (IOCO)”;

lights and bulbs

(19) in the Eighth Schedule,

(a) in Table-1, in column (1), against S. No. 56, in columns (4) and (5), for the
figure “70”, the figure “80” shall be substituted; and
(b) In Table-1, in column (1), against S. No.66, in column (4), for the figure
“”14”, the figure “12”shall be substituted;
(c) in Table-2, in column (1), against S. No. 4, in column (4), in condition 2, the
words and comma “under this notification,” shall be omitted;

50
(20) in the Ninth Schedule, in the Table, in column (1), against S. No. 2, in

column (2),–

(a) against category A, after the figure “30”, the expression “(excluding

smart phones)” shall be added; and

(b) against category B, after the figure “100”, the expression “(including

smart phones valuing upto US$ 30)” shall be added;

(21) in the Eleventh Schedule, in the Table, –

(a) after the heading “TABLE”, after the word “agent”, for the words “not

applicable to goods and supplies specified at the end of the following

Table”, the expression “are specified as below provided that

withholding tax shall not be applicable to the goods and supplies

specified vide clauses (i) to (viii) after the Table” shall be substituted;

(b) in column (1), against S. No. 1, in column (3), for the words

“Registered persons”, the words “Active Taxpayers” shall be

substituted;

(c) in column (1), against S. No. 2, in column (3), for the word “Person”,

the words “Active Taxpayer” shall be substituted; and

(d) in column (1), against S. Nos. 3, 4 and 6, in column (3), for the words

“Unregistered persons”, the words “persons other than Active

Taxpayers” shall be substituted; and

(22) in the Twelfth Schedule, under the heading “Procedure and conditions”, in

condition (2), for clause (i), the following shall be substituted, namely:–

51
 “(i) Raw materials and intermediary goods imported by a manufacturer

for in-house consumption;”.

6. Amendments of Income Tax Ordinance, 2001 (XLIX of 2001).—In the Income

Tax Ordinance, 2001 (XLIX of 2001), the following further amendments shall be made,

namely:—

(1) in section 2,—

(A) in clause (29C),–

(a) in sub-clause (a), in para (iv), the word "and" shall be omitted;

and

(b) after sub-clause (a), amended as aforesaid, the following new

sub-clause shall be inserted, namely,–

"(aa) from the 1st day of May, 2020, a person directly

involved in the construction of buildings, roads, bridges

and other such structures or the development of land,

to the extent and for the purpose of import of plant and

machinery to be utilized in such activity, subject to such

conditions as may be notified by the Board; and ";

(B) clauses (30A) and (30AA) shall be re-numbered as clauses (30AA)

and (30AB) respectively;

(C) after clause (30), the following new clause shall be inserted,

namely:—

“(30A) “integrated enterprise” means a person integrated with the

Board through approved fiscal electronic device and software,

52
 and who fulfills obligations and requirements for integration as

may be prescribed;”;

(D) after clause (30AB), re-numbered as aforesaid, the following new

clause shall be inserted, namely:-

“(30AC) “IRIS” means a web based computer programme for

operation and management of Inland Revenue taxes

administered by the Board;”;

(E) for clause (31A), the following shall be substituted, namely:–

“(31A) “Local Government” shall have the same meaning for

respective provisions and Islamabad Capital Territory as

contained in the Balochistan Local Government Act, 2010 (V

of 2010), the Khyber Pakhtunkhwa Local Government Act,

2013 (XXVIII of 2013), the Sindh Local Government Act, 2013

(XLII of 2013), the Islamabad Capital Territory Local

Government Act, 2015 (X of 2015) and the Punjab Local

Government Act, 2019 (XIII of 2019) ;”; and

(F) in clause (36),—

(a) in sub-clause (a), for the expression “or development

purposes” the expression “purposes for general public” shall

be substituted; and

(b) in sub-clause (b), after the word “registered” the words “by or”

shall be inserted;

53
(2) in section 4, in sub-section (1), after the expression “Division I” the

expression “, IB” shall be omitted;

(3) in section 6, in sub-section (2), after the word “royalty” the expression “, fee

for offshore digital services” shall be inserted;

(4) in section 7A,–

(a) in sub-section (1),–

(i) in clause (a), the word “and” at the end shall be omitted; and

(ii) in clause (b), for the full stop at the end a semi-colon and the

word “and” shall be substituted and thereafter the following

new clause shall be added, namely:-

“(c) A Pakistan resident ship owning company registered

with the Securities and Exchange Commission of

Pakistan after the 15th day of November, 2019 and

having its own sea worthy vessel registered under

Pakistan Flag shall pay tonnage tax of an amount

equivalent to seventy five US Cents per ton of gross

registered tonnage per annum.”;

(b) in sub-section (2), for the figure “2020”, the figure “2023” shall be

substituted;

(5) in section 15A,—

(A) in sub-section (1), in clause (h), for the word “six”, the word “two”

shall be substituted;

54
 (B) in sub-section (7), the expression “deriving income exceeding Rs. 4

million under section 15” shall be omitted;

(6) in section 21,—

(A) in clause (l),—

(a) for the words “fifty”, the words “two hundred and fifty” shall be

substituted; and

(b) in the second proviso, in sub-clause (a), for the word “ten”, the

words “twenty-five” shall be substituted;

(B) in clause (m), for the word “fifteen”, the words “twenty-five” shall be

substituted;

(C) in clause (n), the word “and” after the semi-colon shall be omitted;

(D) in clause (o), for the full stop at the end, a semi colon shall be

substituted; and

(E) after clause (o), amended as aforesaid, the following new clauses

shall be added, namely.–

“(p) any expenditure on account of utility bill in excess of such

limits and in violation of such conditions as may be prescribed;

and

(q) any expenditure attributable to sales made to persons

required to be registered but not registered under the Sales

Tax Act, 1990 by an industrial undertaking computed

according to the following formula, namely:—

(A/B) x C

55
 where—

A is the total amount of deductions claimed under this Part;

B is the turnover for the tax year; and

C is the total amount of sales exclusive of sales tax and federal

excise duty to persons required to be registered but not

registered under the Sales Tax Act, 1990 where sales equal

or exceed rupees one hundred million per person:

Provided that disallowance of expenditure under this clause

shall not exceed twenty percent of total deductions claimed under

this Part:

Provided further that the Board may, by notification in the

official Gazette, exempt persons or classes of persons from this

clause on the basis of hardship.”;

(7) in section 22,—

(A) in sub-section (2), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely:—

“Provided that where a depreciable asset is used in the

person’s business for the first time in a tax year commencing on or

after the 1st day of July, 2020, the depreciation deduction shall be

reduced by fifty percent.”;

56
 (B) in sub-section (8), for the full stop at the end, a colon shall be

substituted, and thereafter the following proviso shall be added,

namely:—

“Provided that where a depreciable asset is used in the

person’s business for the first time in a tax year commencing on or

after the 1st day of July, 2020, depreciation deduction equal to fifty

percent of the rate specified in Part I of the Third Schedule shall be

allowed in the year of disposal.”;

(8) in section 28, in sub-section (1), in clause (b), for semicolon at the end, a

colon shall be substituted and thereafter the following new proviso shall be

added, namely:-

“Provided that for the purpose of determining the deduction on

account of lease rentals the cost of a passenger transport vehicle not plying

for hire to the extent of principal amount shall not exceed two and a half

million rupees;”;

(9) in section 37,–

(a) for sub-section (3A), the following shall be substituted, namely:-

“(3A) Notwithstanding anything contained in sub-section (3),

the amount of any gain arising on disposal of an immovable

property shall be computed in accordance with the formula

specified in the Table below, namely:-

TABLE

S. No. Holding period Gain

57
 (1) (2) (3)

1. Where the holding period of an A

immoveable property does not exceed

one year

2. Where the holding period of an A x 3/4

immoveable property exceeds one

year but does not exceed two years

3. Where the holding period of an A x 1/2

immoveable property exceeds two

years but does not exceed three years

4. Where the holding period of an A x 1/4

immoveable property exceeds three

years but does not exceed four years

5. Where the holding period of an 0”;

immoveable property exceeds four
years
where A is the amount of gain determined under sub-section (2).

(b) sub-section (3B) shall be omitted;

(10) in section 61, in sub-section (2), for the full stop in the end, a colon shall be

substituted, and thereafter the following proviso shall be added, namely:—

“Provided that where any sum is paid or any property is given to an

associate by a donor, clause (b) of component C shall be, in the case of—

(i) an individual or association of persons, fifteen percent of the taxable

income of the person for the year; or

58
 (ii) a company, ten percent of the taxable income of the person for the

year.”;

(11) in section 65C, in sub-section (1), after the word “Pakistan”, the expression

“on or before the 30th day of June, 2022” shall be inserted;

(12) in section 97A, for the expression “Companies Ordinance,1984 (XLVII of

1984)”, wherever occurring, the expression “Companies Act, 2017 (XIX of

2017)” shall be substituted;

(13) in section 100BA, in sub-section (1), after the word “thereon”, the words “in

respect of a person not appearing on the active taxpayers’ list” shall be

inserted;

(14) in section 100C,—

(A) in sub-section (1),—

(a) in clause (d), in the proviso, sub-clauses (a) and (b) shall be

re-numbered as (i) and (ii) respectively;

(b) in clause (e), in the proviso, after the semi colon, the word

“and” shall be omitted;

(c) in clause (f), in the proviso, for the colon at the end, a semi-

colon and the word “and” shall be substituted and thereafter

the following new clause shall be added, namely:—

“(g) a statement of voluntary contributions and donations

received in the immediately preceding tax year which

has been filed in the prescribed form and manner.”;

59
 (B) in sub-section (1A), for the word “organization”, the expression

“organizations, trusts or welfare institutions” shall be substituted;

(C) in sub-section (1B), in clause (d), in the explanation, for the words

“the donor” the words “a donor not being an associate of the

organization” shall be substituted; and

(15) after section 100C, amended as aforesaid, the following new section shall

be inserted, namely:–

“100D.- Special provisions relating to builders and developers.–

(1) For tax year 2020 and onwards, the tax payable by a builder or a

developer, as defined in sub-section (9), who opts to pay tax under this

section shall be computed and paid in accordance with the rules in the

Eleventh Schedule on a project by project basis on the income, profits and

gains derived from the sale of buildings or sale of plots, as the case may

be, from–

(a) a new project to be completed by the 30th day of September,

2022; or

(b) an incomplete existing project to be completed by the 30th day

of September, 2022:

Provided that any income, profits and gains of a builder or developer

of an incomplete existing project earned up to tax year 2019 shall be subject

to the provisions of this Ordinance as were in force prior to the

commencement of the Tax Laws (Amendment) Ordinance, 2020

(Ordinance I of 2020):

60
 Provided further that any income of a builder or developer other than

income, profits and gains subject to this section shall be subject to tax as

per the provisions of this Ordinance.

(2) Where sub-section (1) applies, —

(a) the income shall not be chargeable to tax under any

head of income in computing the taxable income of the

person;

(b) no deduction shall be allowed under this Ordinance for

any expenditure incurred in deriving the income;

(c) the amount of the income shall not be reduced by —

(i) any deductible allowance under Part IX of

Chapter III; or

(ii) the set off of any loss;

(d) no tax credit shall be allowed against the tax payable

under sub-section (1) except credit for tax under section

236K collected from the builder or developer after the

commencement of the Tax Laws (Amendment)

Ordinance, 2020 (I of 2020) on purchase of immoveable

property utilized in a project;

(e) there shall be no refund of any tax collected or deducted

under this Ordinance;

61
 (f) if the tax payable has not been paid or short paid, the said

amount of tax may be recovered and all the provisions of

this Ordinance shall apply accordingly; and

(g) sections 113 and 113C shall not apply on the turnover,

income, profits and gains of a builder or developer from a

project.

(3) The provisions of section 111 shall not apply to capital investment

made in a new project under clause (a) of sub-section (1) in the form of

money or land, subject to the following conditions, namely:–

(a) if the investment is made by a builder or developer being an

individual –

(i) in the form of money, such builder or developer shall open

a new bank account and deposit such amount in it on or

before the 31st day of December, 2020; or

(ii) in the form of land, such builder or developer shall have

the ownership title of the land at the time of

commencement of the Tax Laws (Amendment)

Ordinance, 2020 (I of 2020);

(b) if the investment is made by a person in a project through a

company or an association of persons,–

(i) such company or association of person shall be a

single object (builder or developer) company or

association of persons registered under the

62
 Companies Act, 2017 (XIX of 2017) or the Partnership

Act, 1932 (IX of 1932), as the case may be, after the

date of commencement of the Tax Laws (Amendment)

Ordinance, 2020 (I of 2020) and on or before the 31st

day of December, 2020; and

(ii) the person shall be a member or shareholder of such

association of persons or company, as the case may

be;

and if the capital investment is made,–

(i) in the form of money, such amount shall be invested

through a crossed banking instrument deposited in the

bank account of such association of persons or

company, as the case may be, on or before the 31st

day of December, 2020; or

(ii) in the form of land, such land shall be transferred to

such association of persons or company, as the case

may be, on or before the 31st day of December, 2020:

Provided that the person shall have the ownership title

of the land at the time of commencement of the Tax Laws

(Amendment) Ordinance, 2020 (I of 2020);

(c) a person making an investment under clause (a) or (b) shall

submit a prescribed form on IRIS web portal;

63
 (d) the money or land invested under clause (a) or (b) shall be

wholly utilized in a project; and

(e) completion of the project shall be certified in the following

manner, namely:-

(i) in case of a builder, the map approving authority or

NESPAK shall certify that grey structure as per the

approved map has been completed by the builder on

or before the 30th day of September, 2022; and

(ii) in case of a developer,–

(A) the map approving authority or NESPAK shall

certify that landscaping has been completed on

or before the 30th day of September, 2022;

(B) a firm of chartered accountants having an ICAP

QCR rating of ‘satisfactory’, notified by the

Board for this purpose, shall certify that at least

50% of the plots have been booked for sale and

at least 40% of the sale proceeds have been

received by the 30th day of September, 2022;

and

(C) at least 50% of the roads have been laid up to

sub-grade level as certified by the approving

authority or NESPAK.

(4) The provisions of section 111 shall also not apply to.–

64
(a) the first purchaser of a building or a unit of the building

purchased from the builder in respect of purchase price of the

building or unit of the building subject to the following

conditions, namely:–

(i) full payment is made through a crossed banking

instrument to the builder during a period starting from

the date of registration of the project with the Board

under this section and ending on the 30th day of

September, 2022, in case the purchase is from a new

project; and

(ii) full or balance amount of payment is made through a

crossed banking instrument to the builder during a

period starting from the date of registration of the

project with the Board under this section and ending on

the 30th day of September, 2022, in case the purchase

is from an existing incomplete project; and

(b) the purchaser of a plot who intends to construct a building

thereon, if –

(i) the purchase is made on or before the 31st day of

December, 2020;

(ii) the full payment is made on or before the 31st day of

December, 2020 through a crossed banking

instrument;

65
 (iii) construction on such plot is commenced on or before

the 31st day of December, 2020;

(iv) such construction is completed on or before the 30th

day of September, 2022; and

(v) the person registers himself with the Board on the

online IRIS web portal.

(5) Where sub-section (3) or (4) apply, the value or price of land or

building, as the case may be, shall be the higher of clause (a) or (b) below:–

(a) 130% of the fair market value as determined by the

Board under sub-section (4) of section 68; or

(b) at the option of the person making investment, the

lower of the values as determined by at least two

independent valuers from the list of valuers approved

by the State Bank of Pakistan.

(6) Sub-sections (3) and (4) shall not apply to –

(a) holder of any public office as defined in the Voluntary

Declaration of Domestic Assets Act, 2018 or his benamidar as

defined in the Benami Transactions (Prohibition) Act, 2017 (V

of 2017) or his spouse or dependents;

(b) a public listed company, a real estate investment trust or a

company whose income is exempt under any provision of this

Ordinance; or

66
 (c) any proceeds derived from the commission of a criminal

offence including the crimes of money laundering, extortion or

terror financing but excluding the offences under this

Ordinance.

(7) Dividend income paid to a person by a builder or developer being a

company out of the profits and gains derived from a project shall be exempt

from tax.

(8) Notwithstanding anything contained in this section or the Eleventh

Schedule, where a return or declaration has been made through

misrepresentation or suppression of facts, such return or declaration shall

be void and all the provisions of this Ordinance shall apply:

Provided that no action under this sub-section shall be taken if such

misrepresentation has been made on account of a bona fide mistake:

Provided further that no action under this sub-section shall be taken

without providing an opportunity of being heard and without prior approval

of the Board.”;

(9) In this section,–

(a) “builder” means a person who is registered as a builder with the

Board and is engaged in the construction and disposal of

residential or commercial buildings;

(b) “capital investment” means investment as equity resources

and does not include borrowed funds;

67
(c) “developer” means a person who is registered as a developer

with the Board and is engaged in the development of land in

the form of plots of any kind either for itself or otherwise;

(d) “existing project” means a construction or development

project, which –

(i) has commenced before the date of commencement of

the Tax Laws (Amendment) Ordinance, 2020;

(ii) is incomplete;

(iii) is completed on or before the 30th day of September,

2022; and

(iv) a declaration is provided in the registration form under

Eleventh Schedule to the effect of percentage of the

project completed up to the last day of the accounting

period pertaining to tax year 2019;

(e) “first purchaser” means a person who purchases a building or

a unit, as the case may be, directly from the builder and does

not include a subsequent or a substituted purchaser;

(f) “new project” means a construction or development project,

which –

(i) is commenced during the period starting from the date

of commencement of the Tax Laws (Amendment)

Ordinance, 2020 and ending on the 31st day of

December, 2020; and

68
 (ii) is completed on or before the 30th day of September,

2022;

(g) “project” means a project for construction of a building with the

object of disposal, or a project for development of land into

plots with the object of disposal or otherwise;

(h) “registered with the Board” means registered after submission

of form on project-by-project basis on the online IRIS web

portal;

(10) The provisions of the Ordinance not specifically dealt with in this

section or the rules made thereunder shall apply mutatis mutandis to

builders and developers in so far as they are not inconsistent with this

section or the rules made thereunder.”;

(16) after section 106, the following new section shall be inserted, namely:—

“106A. Restriction on deduction of profit on debt payable to

associated enterprise.— (1) Subject to sections 108 and 109, a part of

deduction for foreign profit on debt claimed by a foreign-controlled resident

company (other than an insurance company, or a banking company) during

a tax year, shall be disallowed according to the following formula, namely:–

[B] – [(A + B) x 0.15]

where—

A is the taxable income before depreciation and amortization; and

B is the foreign profit on debt claimed as deduction

69
 (2) This section shall not apply to a foreign-controlled resident

company if the total foreign profit on debt claimed as deduction is less than

ten million rupees for a tax year.

(3) Where in computing the taxable income for a tax year, full

effect cannot be given to a deduction for foreign profit on debt, the excessive

amount shall be added to the amount of foreign profit on debt for the

following tax year and shall be treated to be part of that deduction, or if there

is no such deduction for that tax year, be treated to be the deduction for that

tax year and so on for three tax years.

(4) Notwithstanding the provisions of section 106, where

deduction of foreign profit on debt is disallowed under this section and also

under section 106, the disallowed amount under this section and section

106.

(5) This section shall apply in respect of foreign profit on debt

accrued with effect from the first day of July, 2020, even if debts were

contracted before the first day of July, 2020.

(6) In this section—

(a) “foreign-controlled resident company” means a

resident company in which fifty per cent or more of the

underlying ownership of the company is held by a non-

resident person either alone or together with an

associate or associates; and

70
(b) "foreign profit on debt" means interest paid or payable

to a non-resident person or an associate of the foreign-

controlled resident company and includes-

(i) interest on all forms of debt;

(ii) payments made which are economically

equivalent to interest;

(iii) expenses incurred in connection with the raising

of finance;

(iv) payments under profit participating loans;

(v) imputed interest on instruments such as

convertible bonds and zero coupon bonds;

(vi) amounts under alternative financing

arrangements such as islamic finance;

(vii) the finance cost element of finance lease

payments;

(viii) capitalized interest included in the balance

sheet value of related asset, or the amortisation

of capitalised interest;

(ix) amounts measured by reference to a funding

return under transfer pricing rules;

(x) where applicable, notional interest amounts

under derivative instruments or hedging

arrangements related to an entity's borrowings;

71
 (xi) certain foreign exchange gains and losses on

borrowings and instruments connected with the

raising of finance;

(xii) guarantee fees with respect to financing

arrangements; and

(xiii) arrangement fee and similar cost related to the

borrowing funds.”;

(17) in section 107, in sub-section (1), after the word “automatic” the words “and

spontaneous” shall be inserted;

(18) in section 111, in sub-section (1), for the expression “in the Commissioner’s

opinion, satisfactory, the amount credited, value of the investment, money,

value of the article, or amount of expenditure suppressed amount of

production, sales or any amount chargeable to tax or of any item of receipt

liable to tax shall be included in the person’s income chargeable to tax under

head “Income from Other Sources” to the extent it is not adequately

explained”, the expression “in the Commissioner’s opinion, satisfactory –

(a) the amount credited, value of the investment, money, value of the

article, or amount of expenditure shall be included in the person’s

income chargeable to tax under the head “Income from Other

Sources” to the extent it is not adequately explained; and

(b) the suppressed amount of production, sales or any amount

chargeable to tax or of any item of receipt liable to tax shall be

included in the person’s income chargeable to tax under the head

72
 “Income from Business” to the extent it is not adequately explained”

shall be substituted;

(19) in section 113, in sub-section (1), after the expression “company ,” the

expression “permanent establishment of a non-resident company,” shall be

inserted;

(20) in section 114,–

(A) in sub-section (1),—

(a) after clause (ad), the following new clause shall be added,

namely:—

“(ae) every person whose income for the year is subject to

final taxation under any provision of this Ordinance;”;

(b) in clause (b), in sub-clause (x), for the word “every”, the word

“is a” shall be substituted;

(B) in sub-section (2), in clause (a), for the semicolon at the end, a colon

shall be substituted and thereafter the following new proviso shall be

added, namely:—

“Provided that the Board may prescribe different returns for

different classes of income or persons including persons subject to

final taxation;”; and

(C) in sub-section (6), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be added,

namely:—

73
 “Provided also that the Commissioner shall grant approval in

case of a bonafide omission or wrong statement.”;

(21) after section 114, amended as aforesaid, the following new section shall be

added, namely:—

“114A. Taxpayer’s profile.— (1) Subject to this Ordinance, the following

persons shall furnish a profile, namely:—

(a) every person applying for registration under section 181;

(b) every person deriving income chargeable to tax under the

head, “income from business”;

(c) every person whose income is subject to final taxation;

(d) any non-profit organization as defined in clause (36) of section

2;

(e) any trust or welfare institution; or

(f) any other person prescribed by the Board.

(2) A taxpayer’s profile—

(a) shall be in the prescribed form and shall be accompanied by

such annexures, statements or documents as may be

prescribed;

(b) shall fully state, in the specified form and manner, the relevant

particulars of—

(i) bank accounts;

(ii) utility connections;

74
 (iii) business premises including all manufacturing, storage

or retail outlets operated or leased by the taxpayer;

(iv) types of businesses; and

(v) such other information as may be prescribed;

(c) shall be signed by the person being an individual, or the

person’s representative where section 172 applies; and

(d) shall be filed electronically on the web as prescribed by the

Board.

(3) A taxpayer’s profile shall be furnished,—

(a) on or before the 31st day of December, 2020 in case of a

person registered under section 181 before the 30th day of

September, 2020; and

(b) within ninety days registration in case of a person not

registered under section 181 before the 30th day of

September, 2020.

(4) A taxpayer’s profile shall be updated within ninety days of change in

any of the relevant particulars of information as mentioned in clause (b) of sub-

section (2).”;

(22) in section 115, sub-sections (4), (4A), (5) and (6) shall be omitted;

(23) in section 116,—

(A) in sub-section (3),—

75
 (a) after the expression “filing revised wealth statement,” the

expression“ with the prior approval of the Commissioner,”

shall be inserted; and

(b) for the full stop at the end a colon shall be substituted and

thereafter the following new proviso and explanation shall be

added, namely:—

“Provided that the Commissioner shall grant approval

in case of a bonafide omission or wrong statement.

Explanation.— For the removal of doubt it is clarified

that wealth statement cannot be revised after the expiry of five

years from the due date of filing of return of income for that

tax year.”; and

(B) sub-section (4) shall be omitted;

(24) in section 118,–

(A) in sub-section (1), the expression “a statement required under sub-

section (4) of section 115,” shall be omitted;

(B) in sub-section (2), the expression “or a statement under sub-section

(4) of section 115” shall be omitted; and

(C) in sub-section (3),–

(a) the expression “, or a statement required under sub-section

(4) of section 115” shall be omitted; and

(b) in clause (a), the expression ”a statement required under sub-

section (4) of section 115 or” shall be omitted;

76
(25) in section 119, in sub-section (1), clause (c) shall be omitted;

(26) in section 120,—

(A) in sub-section (1),—

(a) in clause (a), for the expression “those respective amounts

specified in the return”, the expression “the respective

amounts adjusted under sub-section (2A)” shall be

substituted; and

(b) in clause (b), for the expression “return was furnished”, the

expression “adjustments were made under sub-section (2A)”

shall be substituted;

(B) after sub-section (2), the following new section shall be inserted,

namely:—

“(2A) A return of income furnished under sub-section (2) of

section 114 shall be processed through automated system to arrive

at correct amounts of total income, taxable income and tax payable

by making adjustments for—

(i) any arithmetical error in the return;

(ii) any incorrect claim, if such incorrect claim is apparent from

any information in the return;

(iii) disallowance of any loss, deductible allowance or tax credit

under Parts VIII, IX and X respectively of Chapter III; and

(iv) disallowance of carry forward of any loss under clause (b) of

sub-section (1) of section 182A:

77
 Provided that no such adjustments shall be made unless a

system generated notice is given to the taxpayer specifying the

adjustments intended to be made:

Provided further that the response received from the

taxpayer, if any, shall be considered before making any adjustment,

and in a case where no response is received within thirty days of the

issue of such notice, adjustments shall be made.

Provided also that where no such adjustments have been

made within six month of filing of return, the amounts specified in the

return as declared by the taxpayer shall be deemed to have been

taken as adjusted amounts on the day the return was filed and the

taxpayer shall be intimated automatically through IRIS.”;

(C) after sub-section (6), the following new sub-section shall be added,

namely:—

(7) For the purposes of this section,—

(a) “arithmetical error” includes any wrong or incorrect

calculation of tax payable including any minimum or

final tax payable.

(b) "an incorrect claim apparent from any information in the

return" shall mean a claim, on the basis of an entry, in

the return,—

78
 (i) of an item, which is inconsistent with another

entry of the same or some other item in such

return;

(ii) regarding any tax payment which is not verified

from the collection system; or

(iii) in respect of a deduction, where such deduction

exceeds specified statutory limit which may

have been expressed as monetary amount or

percentage or ratio or fraction.”;

(27) in section 121, in sub-section (1), clause “(aa)” shall be omitted;

(28) in section 122, in sub-section (5), for the expression “definite information

acquired from an audit or otherwise,” the expression “audit or on the basis

of definite information” shall be substituted;

(29) after omitted section 122C, the following new section shall be inserted,

namely:—

“122D. Agreed assessment in certain cases.—(1) Where a

taxpayer, in response to a notice under sub-section (9) of section 122,

intends to settle his case, he may file offer of settlement in the prescribed

form before the assessment oversight committee, hereinafter referred to as

the Committee, in addition to filing reply to the Commissioner.

(2) The Committee after examining the aforesaid offer may call

for the record of the case and after affording opportunity of being heard to

79
the taxpayer, may decide to accept or modify the offer of the taxpayer

through consensus and communicate its decision to the taxpayer.

(3) Where the taxpayer is satisfied with the decision of the

Committee,—

(a) the taxpayer shall deposit the amount of tax payable

including any amount of penalty and default surcharge

as per decision of the Committee;

(b) the Commissioner shall amend assessment in

accordance with the decision of the Committee after

tax payable including any amount of penalty and

default surcharge as per decision of the Committee has

been paid;

(c) the taxpayer shall waive the right to prefer appeal

against such amended assessment; and

(d) no further proceedings shall be undertaken under this

Ordinance in respect of issues decided by the

Committee unless the tax as per clause (c) has not

been deposited by the taxpayer.

(4) Where the Committee has not been able to arrive at a

consensus or where the taxpayer is not satisfied with the decision of the

Committee, the case shall be referred back to the Commissioner for

decision on the basis of reply of the taxpayer in response to notice under

80
 sub-section (9) of section 122 notwithstanding proceedings or decision, if

any, of the Committee.

(5) The Committee shall comprise the following income tax

authorities having jurisdiction over the taxpayer, namely:—

(a) the Chief Commissioner Inland Revenue;

(b) the Commissioner Inland Revenue; and

(c) the Additional Commissioner Inland Revenue.

(6) This section shall not apply in cases involving concealment of

income or where interpretation of question of law is involved having effect

on other cases.

(7) The Board may make rules regulating the procedure of the

Committee and for any matter connected with, or incidental to the

proceedings of the Committee.”;

(30) in section 127,—

(A) in sub-section (1), after the word “under”, occurring for the first time,

the expression “sub-section (2A) of section 120,” shall be inserted;

(B) in sub-section (4),–

(a) for clause (a), the following shall be substituted, namely:-

“(a) in the case of an appeal against an assessment –

(i) where the appellant is a company, five thousand

rupees; or

(ii) where the appellant is not a company, two

thousand and five hundred rupees; or”; and

81
 (b) in clause (b),–

(i) in sub-clause (i), for the word “one”, the word “five”

shall be substituted; and

(ii) in sub-clause (ii), for the words “two hundred”, the

words “one thousand” shall be substituted;

(31) in section 129, in sub-section (4), after the word “shall”, occurring for the

first time, the words “specify in the order the amount of tax upheld and” shall

be inserted;

(32) in section 131,—

(A) in sub-section (2),—

(a) in clause (c), the word “and” at the end shall be omitted;

(b) in clause (d), for the full stop at the end a semi colon and the

word “and” shall be substituted; and

(c) after clause (d), amended as aforesaid, the following new

clause shall be added, namely:—

“(e) accompanied by proof of payment of ten percent of the

amount of tax upheld by the Commissioner (Appeals).”;

(B) after sub-section (1), amended as aforesaid, the following new sub-

section shall be inserted, namely:—

“(2A) No appeal under sub-section (1) shall be admitted by

the Appellate Tribunal unless ten percent of the amount of tax upheld

by the Commissioner (Appeals) has been deposited by the

taxpayer.”; and

82
 (C) for sub-section (3), the following shall be substituted, namely:–

“(3) The prescribed fee shall be five thousand rupees in case of

company and rupees two thousand and five hundred in cases

other than company.”

(33) for section 134A, the following shall be substituted, namely:—

“134A. Alternative dispute resolution.— (1) Notwithstanding any other

provision of this Ordinance, or the rules made thereunder, an aggrieved

person in connection with any dispute pending before a court of law or an

appellate authority pertaining to—

(a) the liability of tax against the aggrieved person, or

admissibility of refunds, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute,

may apply to the Board for the appointment of a committee for the resolution

of any hardship or dispute mentioned in detail in the application, which is

under litigation in any court of law or an appellate authority, except where

criminal proceedings have been initiated or where interpretation of question

of law having effect on identical cases is involved having effect on other

cases.

(2) The Board may, after examination of the application of an

aggrieved person, appoint a committee, within sixty days of receipt of such

application in the Board, comprising,—

83
 (i) Chief Commissioner Inland Revenue having

jurisdiction over the case;

(ii) two persons from a panel notified by the Board

comprising of chartered accountants, cost and

management accountants, advocates, having

minimum of ten years’ experience in the field of

taxation and reputable businessmen.

(3) The Board shall communicate the order of appointment of

committee to the court of law or the appellate authority where the dispute is

pending and the Commissioner.

(4) The Committee appointed under sub-section (2) shall

examine the issue and may, if it deemed necessary, conduct inquiry, seek

expert opinion, direct any officer of the Inland Revenue or any other person

to conduct an audit and shall decide the dispute through consensus, within

one hundred and twenty days of its appointment.

(5) The Committee may, in case of hardship, stay recovery of tax

payable in respect of dispute pending before it for a period not exceeding

one hundred and twenty days in aggregate or till the decision of the

committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be

binding on the Commissioner when the aggrieved person, being satisfied

with the decision, has withdrawn the appeal pending before the court of law

84
or any appellate authority and has communicated the order of withdrawal to

the Commissioner:

Provided that if the order of withdrawal is not communicated to the

Commissioner within sixty days of the service of decision of the committee

upon the aggrieved person, the decision of the committee shall not be

binding on the Commissioner.

(7) If the Committee fails to decide within the period of one

hundred and twenty days under sub-section (4), the Board shall dissolve

the committee by an order in writing and the matter shall be decided by the

court of law or the appellate authority where the dispute is pending.

(8) The Board shall communicate the order of dissolution to the

court of law or the appellate authority and the Commissioner.

(9) The aggrieved person, on receipt of the order of dissolution,

shall communicate it to the court of law or the appellate authority, where the

dispute is pending.

(10) The aggrieved person may make the payment of income tax

and other taxes as decided by the committee under sub-section (4) and all

decisions and orders made or passed shall stand modified to that extent.

(11) The Board may prescribe the amount to be paid as

remuneration for the services of the members of the committee, other than

the member appointed under clause (i) of sub-section (2).

(12) The Board may, by notification in the official Gazette, make

rules for carrying out the purposes of this section.”;

85
(34) in section 138, in sub-section (2),–

(A) in clause (b), the word “and” at the end shall be omitted; and

(B) in clause (c), for the full stop at the end a semi-colon and the word

“and” shall be substituted and thereafter the following new clause

shall be added, namely:–

“(d) as specified under clauses (a), (ca) and (d) of sub-section (1)

of section 48 of the Sales Tax Act, 1990.”;

(35) in section 147,—

(A) in sub-section (2), for the expression “(a), (b), (ba),”, the expression

“(b),” shall be substituted; and

(B) in sub-section (4), in the proviso, for the semi-colon at the end a

colon shall be substituted and thereafter the following new proviso

shall be added, namely:—

“Provided further that the Board may prescribe procedure for

filing and calculation of turnover for the quarter through an automated

system;”;

(36) in section 148,—

(A) in sub-section (1),—

(a) after the word “Schedule” the expression “in respect of goods

classified in Parts I to III of the Twelfth Schedule” shall be

inserted; and

(b) for the full stop at the end, a colon shall be substituted and

thereafter the following proviso shall be added, namely:—

86
 “Provided that the Board may, by a notification in the

official Gazette, add in the Twelfth Schedule any entry thereto

or omit any entry therefrom or amend any entry therein.”;

(B) in sub-section (7),

(a) after the words “import of”, the expression “goods on which

tax is required to be collected under this section at the rate of

1% or 2% by an industrial undertaking for its own use.” shall

be inserted; and

(b) the hyphen and clauses (a), (c), (d) and (e), occurring

thereafter shall be omitted;

(C) sub-sections (8) and (8A) shall be omitted; and

(D) in sub-section (9),—

(a) for the expression “value of goods means the value of the

goods as determined under the Customs Act, 1969 (IV of

1969), as if the goods were subject to ad valorem duty

increased by the customs-duty, federal excise duty and sales

tax, if any, payable in respect of the import of the goods.”, the

following expression shall be substituted, namely:—

“Value of goods means—

(a) in case of goods chargeable to tax at retail price under

the Third Schedule of the Sales Tax Act, 1990, the

retail price of such goods increased by sales tax

87
 payable in respect of the import and taxable supply of

the goods; and

(b) in case of all other goods; the value of the goods as

determined under the Custom Act, 1969 (IV of 1969),

as if the goods were subject to ad valorem duty

increased by the custom-duty, federal excise duty and

sales tax, if any, payable in respect of the import of the

goods.”; and

(b) the explanation occurring thereafter shall be omitted;

(37) section 148A shall be omitted;

(38) in section 152,–

(A) after sub-section (1BB), the following new sub-section shall be

inserted, namely:–

“(1BBB) The tax deductible under sub-section (1AAA) shall be

minimum tax on the income of non-resident person arising out of

such payment.”;

(B) for sub-section (2B), the following shall be substituted, namely:—

“(2B) The tax deductible under sub-section (2A) shall be minimum

tax:

Provided that tax deductible under clause (a) of sub-section

(2A) shall not be minimum tax where payments are received for sale

of goods by a company being a manufacturer of such goods.”;

88
 (C) in sub-section (4A), after the word “made” the words “in the

prescribed form” shall be inserted;

(D) in sub-section (4B), for the word “thirty”, the word “twenty” shall be

substituted; and

(E) in sub-section (5),–

(i) in clause (a), the word “and” at the end shall be omitted; and

(ii) in clause (b), for the full stop at the end a semi-colon and the

word “and“ shall be substituted and thereafter the following

new clause shall be added, namely:-

“(c) such other particulars as may be prescribed.”;

(39) in section 153,—

(A) in sub-section (1),—

(a) the word “or”, occurring for the second time shall be omitted;

and

(b) in clause (a), after the word “goods”, the words “including toll

manufacturing” shall be inserted;

(B) in sub-section (3),—

(a) the expression “clauses (a) and (c) of” shall be omitted; and

(b) in the proviso, clauses (b), (d) and (e) shall be omitted;

(C) in sub-section (4), for the full stop at the end, a colon shall be

substituted, and thereafter the following new provisos shall be

added, namely:—

89
 “Provided that the Commissioner shall issue certificate for

payment under clause (a) of sub-section (1) without deduction of tax

within fifteen days of filing of application to a public company listed

on a registered stock exchange in Pakistan if advance tax liability

has been discharged:

Provided further that the Commissioner shall be deemed to

have issued the exemption certificate upon the expiry of fifteen days

to the aforesaid public listed company and the certificate shall be

automatically processed and issued by IRIS:

Provided also that the Commissioner may modify or cancel

the certificate issued automatically by IRIS on the basis of reasons

to be recorded in writing after providing an opportunity of being

heard.”; and

(D) in sub-section (7), in clause (i),—

(i) sub-clause (h), for the word “fifty”, the word “one hundred”

shall be substituted;

(ii) in sub-clause (i), for the word “fifty”, the word “one hundred”

shall be substituted; and

(iii) in sub-clause (j), after the figures “1990”, the expression

“having turnover of one hundred million rupees or more in any

of the preceding tax years” shall be inserted;

(40) section 156B shall be omitted;

(41) in section 159,—

90
 (A) in sub-section (1), after the word “application”, the words “made in

the prescribed form and” shall be inserted; and

(B) in sub-section (2), after the word “application”, the words “in the

prescribed form” shall be inserted;

(42) in section 165,—

(A) in sub-section (1),—

(a) for the word “biannual”, the word “quarterly” shall be

substituted; and

(b) in clauses (a), (b) and (c), for the word “half-year”, wherever

occurring, the word “quarter” shall be substituted;

(B) after sub-section (1), amended as aforesaid, the following new sub-

section shall be inserted, namely:—

“(1A) Every person involved or engaged in economic

transactions as prescribed by the Board shall furnish to the

Commissioner a quarterly statement in the prescribed form and

manner.”; and

(C) in sub-section (2),–

(i) after the expression “sub-section (1)”, the expression “or (1A)”

shall be inserted; and

(ii) for clauses (a) and (b), the following shall be substituted,

namely:—

“(a) in respect of quarter ending on the 31st day of March,

on or before the 20th day of April;

91
 (b) in respect of quarter year ending on the 30th day of

June, on or before the 20th day of July;

(c) in respect of quarter ending on the 30th day of

September, on or before the 20th day of October; and

(d) in respect of quarter ending on or before the 31st day

of December, on or before the 20th January.”;

(43) in section 165A, in sub-section (1), in clause (d), the words “exceeding five

hundred thousand rupees” shall be omitted;

(44) in section 168, in sub-section (3), after omitted clause (c), the following new

clauses shall be inserted, namely:–

“(ca) sub-section (1E) of section 152;

(cb) sub-section (2) of section 152A;”;

(45) in section 169,—

(A) in sub-section (1),—

(a) clause (a) shall be omitted;

(b) in clause (b),—

(i) for the expression “sub-section (3) of section 151, sub-

section (1B) or sub-section (1BB) of section 152, sub-

section (3) of section 153, sub-section 1(AAA) of

section 152”, the expression “sub-section (1E) of

section 152, 152A” shall be substituted; and

(ii) the expression “sub-section (1) and (3) of section 233,”

shall be omitted; and

92
 (B) in sub-section (3),—

(a) the expression “and the person shall not be required to furnish

a return of income under section 114 for the year” shall be

omitted;

(b) in clause (a), the expression, “or statement under sub-section

(4) of section 115” shall be omitted; and

(c) in clause (b), the expression “or the statement under sub-

section (4) of section 115” shall be omitted;

(46) in section 170, after sub-section (5), the following new sub-section shall be

added, namely:—

“(6) The Board may make rules regulating procedure for

expeditious processing and automatic payment of refunds through

centralized processing system with effect from a date to be notified by the

Board.”;

(47) in section 175,—

(A) in sub-section (1), in clause (a), after the word “access”, the

expression “including real-time electronic access” shall be inserted;

and

(B) after sub-section (8), the following new sub-section shall be added,

namely:—

“(9) For the purpose of clause (a) of sub-section (1), the

Board may make rules relating to electronic real-time access for audit

or a survey of persons liable to tax.”;

93
(48) after section 175, amended as aforesaid, the following new section shall be

inserted, namely:—

“175A. Real-time access to information and databases.— (1)

Notwithstanding anything contained in any law for the time being in force,

including but not limited to the National Database and Registration Authority

Ordinance, 2000 (Ordinance VIII of 2000), and the Emigration Ordinance,

1979(Ordinance XVIII of 1979), arrangements shall be made to provide

real-time access of information and database to the Board in the prescribed

form and manner by–

(a) the National Database and Registration Authority with respect to

information pertaining to National Identity Card, Pakistan Origin

Card, Overseas Identity Card, Alien Registration Card, and other

particulars contained in the Citizen Database;

(b) the Federal Investigation Agency and the Bureau of Emigration and

Overseas Employment with respect to details of international entry

and exit of all persons and information pertaining to work permits,

employment visas and immigration visas;

(c) the Islamabad Capital Territory and provincial and local land record

and development authorities with respect to record-of-rights

including digitized edition of record-of-rights, periodic record, record

of mutations and report of acquisition of rights;

94
(d) the Islamabad Capital Territory and provincial Excise and Taxation

Departments with respect to information regarding registration of

vehicles, transfer of ownership and other associated record;

(e) All electricity suppliers and gas transmission and distribution

companies with respect to particulars of a consumer, the units

consumed and the amount of bill charged or paid:

Provided that where the connection is shared or is used by a

person other than the owner, the name and CNIC of the owner and

the user shall also be furnished:

Provided further that all electricity suppliers and gas

transmission and distribution companies shall make arrangements

by the 1st day of January, 2021for allowing consumers to update the

ratio of sharing of a connection or the particulars of users, as the

case may be; and

(f) any other agency, authority, institution or organization

notified by the Board.

(2) The Board shall make arrangements for laying the

infrastructure for real-time access to information and

database under sub-section (1) and aligning it with its own

database in the manner as may be prescribed.

(3) Until real-time access to information and database is

made available under sub-section (1), such information and data

95
 shall be provided periodically in such form and manner as may be

prescribed.

(4) Subject to section 216, all information received under

this section shall be used only for tax purposes and kept

confidential”;

(49) in section 177, after sub-section (2), the following new sub-sections shall be

inserted, namely:—

“(2A) For the purpose of sub-section (2), the Commissioner may

conduct audit proceedings electronically through video links, or any other

facility as prescribed by the Board.

(2AA) Where a taxpayer—

(a) has not furnished record or documents including books of

accounts;

(b) has furnished incomplete record or books of accounts; or

(c) is unable provide sufficient explanation regarding the defects

in records, documents or books of accounts,

it shall be construed that taxable income has not been correctly declared

and the Commissioner shall determine taxable income on the basis of

sectoral benchmark ratios prescribed by the Board.

Explanation.—The expression “sectoral benchmark ratios” means standard

business sector ratios notified by the Board on the basis of comparative

cases and includes financial ratios, production ratios, gross profit ratio, net

96
 profit ratio, recovery ratio, wastage ratio and such other ratios in respect of

such sectors as may be prescribed.”;

(50) in section 182, in sub-section (1), in the Table, in column (1),—

(A) against S. No. 1A, in column (2) and (4), the figure “115” shall be

omitted;

(B) against S. No 1AA, in column (4), the figure “115” shall be omitted;

(C) after S. No. 4, the following new serial numbers and entries relating

thereto in columns (2), (3) and (4) shall be inserted, namely:–

“4A Any person who is required to Such a person shall 114A

furnish or update a taxpayer’s pay a penalty of Rs.

profile but fails to furnish or 2,500 for each day of

update within the due date. default from the due

date subject to a

minimum penalty of

Rs. 10,000.

4B Any person who contravenes Such a person shall 181AA”;

the provisions of section pay a penalty at the and

181AA. rate of Rs. 10,000 for

each connection

provided to an

unregistered person.

(D) against S. No. 10, in column (4), the figure “115” shall be omitted;

97
(51) in section 182A, after sub-section (1), the following new sub-section shall

be added, namely:—

“(2) Where a person fails to furnish or update a taxpayer’s profile

within the due date or time period specified in sub-section (3) of section

114A or within the date as extended by the Board under section 214A, such

person shall not be included in the active taxpayers’ list for the latest tax

year ending prior to the aforesaid due date or extended date:

Provided that without prejudice to any other liability under this

Ordinance, such person shall be included in the active taxpayers’ list upon

filing the taxpayer’s profile after the due date or extended date, if the person

pays surcharge at Rupees—

(a) twenty thousand in case of a company;

(b) ten thousand in case of an association of persons; and

(c) one thousand in case of an individual.”;

(52) in section 205, after sub-section (6), the following new sub-section shall be

added, namely:—

“(7) Where a person is liable for default surcharge under this Part,

the Commissioner may, at his discretion, make assessment of default

surcharge for the period of default or part thereof, notwithstanding that the

tax due has not actually been paid.”;

(53) in section 209,—

98
 (A) in sub-section (2), for the full stop at the end, a colon shall be

substituted and thereafter the following provisos shall be added,

namely:—

“Provided that the Board may also confer upon or assign to any

Officer of Inland Revenue the aforesaid powers and functions

through Automated Case Selection System:

Provided further that the Board may make rules for conferment

or assignment of such powers and functions through Automated

Case Selection System.”; and

(B) after the provisos added as aforesaid, the following explanation shall

be added, namely:—

“Explanation.— For the purpose of this sub-section, the expression

“Automated Case Selection System” means an algorithm for

randomized allocation of cases by using suitable technological

modes.”;

(54) in section 210, in sub-section (1A), after the figure “122”, the expression

“and amendment of an order of recovery under sub-section (3) of section

161” shall be inserted;

(55) in section 231B, in sub-section (7), after the full stop at the end, the following

explanation shall be added, namely:-

“Explanation.— For the removal of doubt, it is clarified that a motor

vehicle does not include a rickshaw, motorcycle-rickshaw and any other

motor vehicle having engine capacity upto 200cc.”;

99
(56) in section 235,—

(A) in sub-section (1), after the word “in”, the expression “Division IV of”

shall be inserted; and

(B) in sub-section (3), after the word “tax”, occurring for the third time,

the expression “or that he has discharged advance tax liability for the

tax year” shall be inserted.;

(57) section 235B shall be omitted;

(58) in section 236A,in sub-section (1), after the full stop in the end, the following

explanation shall be added, namely:—

“Explanation.— For the removal of doubt it is clarified for the purpose of this

section that—

(a) the expression “sale by public auction or auction by a tender”

includes renewal of a license previously sold by public auction or

auction by a tender; and

(b) where payment is received in installments, advance tax is to be

collected with each installment.”;

(59) in section 236C, in sub-section (3), for the word “five”, the word “four” shall

be substituted;

(60) sections 236D and 236F shall be omitted;

(61) in section 236I, in sub-section (1), after the word "tax" the expression “from

a person not appearing on the active taxpayers' list” shall be inserted;

(62) section 236J shall be omitted;

100
(63) in section 236Q, in sub-section (3), for the word “final”, the word “minimum”

shall be substituted;

(64) sections 236R, 236U and 236X shall be omitted;

(65) in the First Schedule,—

(A) in Part I,–

(a) in Division VII, in the TABLE, for the expression, “Tax Years

2018, 2019 and 2020” the expression “Tax Years 2018, 2019,

2020 and onwards” shall be substituted; and

(b) in Division VIII, for the tabular form, the following shall be

substituted, namely:—

“TABLE

S.No. Amount of Gain Rate of Tax

(1) (2) (3)

1. Where the gain does not exceed Rs. 5 2.5%

million

2. Where the gain exceeds Rs. 5 million but 5%

does not exceed Rs. 10 million

3. Where the gain exceeds Rs. 10 million 7.5%

but does not exceed Rs. 15 million

4. Where the gain exceeds Rs. 15 million 10%”;

(B) for Part II, the following shall be substituted, namely:—

"PART II

RATES OF ADVANCE TAX

101
 [See Division II of Part V of Chapter X]

The rate of advance tax to be collected by the Collector of Customs under section

148 shall be–

S. No. Persons Rate

(1) (2) (3)

1. Persons importing goods classified in Part I 1% of the import

of the Twelfth Schedule value as increased by

customs-duty, sales

tax and federal excise

duty

2. Persons importing goods classified in Part II 2% of the import

of the Twelfth Schedule value as increased by

customs-duty, sales

tax and federal excise

duty

3. Persons importing goods classified in Part III 5.5% of the import

of the Twelfth Schedule value as increased by

customs-duty, sales

tax and federal excise

duty”;

Provided that the rate specified in column (3),—

(a) in case of manufacturers covered under rescinded Notification No.

S.R.O. 1125(I)/2011 dated the 31st December, 2011 as it stood on

102
 the 28th June, 2019 on import of items covered under the

aforementioned S.R.O. shall be 1%;

(b) in case of persons importing finished pharmaceutical products that

are not manufactured otherwise in Pakistan, as certified by the Drug

Regulatory Authority of Pakistan shall be 4%:

Provided further that the rate of tax on value of import of mobile phone by

any person shall be as set out in the following table, namely: –

Table

C & F Value of mobile phone Tax (in Rs.)

(in US Dollar) In CBU In CKD/SKD

S. condition condition

No. PCT under PCT

Heading Heading

8517.1219 8517.1211

(1) (2) (3) (4)

1 Up to 30 except smart phones 70 0

2 Exceeding 30 and up to 100 and 100 0

smart phones up to 100

3 Exceeding 100 and up to 200 930 0

4 Exceeding 200 and up to 350 970 0

5 Exceeding 350 and up to 500 3,000 5,000

6 Exceeding 500 5,200 11,500”;

(C) in Part III,—

103
(a) in Division I, after clause (b), the following new clause shall be

added, namely:—

“ (ba) 25% in case of a person receiving dividend from a

company where no tax is payable by such company, due to

exemption of income or carry forward of business losses

under Part VIII of Chapter III or claim of tax credits under Part

X of Chapter III.”;

(b) in Division IA, in the proviso, after the word “where”, the

expression “the taxpayer furnishes a certificate to the payer of

profit that during the tax year” shall be inserted;

(c) in Division IB, in clause (a), for the figures “15” the figures “25”

shall be substituted;

(d) in Division II,—

(i) in paragraph (5),—

a. for sub-paragraph (i), the following shall be

substituted, namely:-

“(i) 3% of the gross amount payable, in the

cases of transport services, freight forwarding

services, air cargo services, courier services,

manpower outsourcing services, hotel services,

security guard services, software development

services, IT services and IT enabled services as

defined in clause (133) of Part I of the Second

104
 Schedule, tracking services, advertising

services (other than by print or electronic

media), share registrar services, car rental

services, building maintenance services,

services rendered by Pakistan Stock Exchange

Limited and Pakistan Mercantile Exchange

Limited inspection and certification, testing and

training services;”; and

b. in sub-paragraph (ii), for the word “transport” the

expression “sub-paragraph (i)” shall be

substituted;

(e) in Division III,—

(i) in paragraph (1), in sub-paragraph (b), after the word

“goods” the words “including toll manufacturing” shall

be inserted; and

(ii) in paragraph (2), in sub-paragraph (i), the words and

comma “engineering services,” shall be omitted;

(D) in Part IV,—

(a) in Division VIII, for full stop at the end a colon shall be

substituted; and thereafter the following proviso shall be

added, namely:-

105
 “Provided that in case of immovable property sold by

auction, the rate of collection of tax under this section shall be

5% of the gross sale price.”;

(b) Divisions XI and XIII shall be omitted;

(c) Divisions XVII, XXIV and XXV shall be omitted; and

(d) in Division XXVI, the expression “for persons who are not

appearing in the active taxpayers’ list” shall be omitted;

(66) in the Second Schedule,–

(A) in Part I,—

(a) in clause (23A), for the full stop at the end, a colon shall be

substituted and thereafter the following new proviso shall be

added, namely:—

“Provided that, excluding the cases mentioned in sub-

clauses (b) and (c), in case of withdrawal before retirement

age or withdrawal at the time of or after retirement age in

excess of fifty percent of the accumulated balance, tax shall

be charged at the rate specified in sub-section (6) of section

12 and the pension fund manager shall at the time of making

payment deduct tax at the said rate.”;

(b) in clause (61),–

(i) after serial number (lvi), the following new serial

numbers shall be added, namely:-

106
 “(lvii) The Prime Minister’s COVID-19 Pandemic

Relief Fund-2020;

“(lviii) Ghulam Ishaq Khan Institute of Engineering

Sciences and Technology (GIKI);

(lvxi) Lahore University of Management Sciences;

(lvxii) Dawat-e-Hadiya, Karachi;

(lvxiii) Baitussalam Welfare Trust;

(lvxiv) Patients’ Aid Foundation;

(lvxv) Alkhidmat Foundation;”; and

(ii) in the proviso, the full stop in the end shall be

substituted with a colon and thereafter the following

new provisos shall be added, namely:-

“Provided further that the amount so donated by

an associate shall not exceed—

(a) in the case of an individual or association of

persons, fifteen percent of the taxable income of

the person for the year; and

(b) in the case of a company, ten percent of the

taxable income of the person for the year:

Provided also that the provisions of this clause

shall apply only if donation is paid by a crossed

cheque drawn on a bank.”;

(c) for clause (66), the following shall be substituted namely:-

107
 “(66) (1) Any income derived by the following institutions,

foundations, societies, boards, trusts and funds, namely: —

Table 1

Sr.No. Name

(1) (2)

(i) International Islamic Trade Finance Corporation.

(ii) Islamic Corporation for Development of Private Sector.

(iii) National Memorial Bab-e-Pakistan Trust.

(iv) Pakistan Agricultural Research Council.

(v) The corporatized entities of Pakistan Water and Power Development

Authority from the date of their creation upto the date of completion

of the process of corporatization i.e. till the tariff is notified.

(vi) The Prime Minister’s Special Fund for victims of terrorism.

(vii) Chief Minister’s (Punjab) Relief Fund for Internally Displaced Persons

(IDPs) of NWFP.

(viii) The Institutions of the Agha Khan Development Network (Pakistan)

as contained in Schedule 1 of the Accord and Protocol, dated

November 13, 1994, executed between the Government of the

Islamic Republic of Pakistan and the Agha Khan Development

Network.

(ix) Pakistan Council of Scientific and Industrial Research.

108
(x) The Pakistan Water and Power Development Authority established

under the Pakistan Water and Power Development Authority Act,

1958 (W. P. Act XXXI of 1958).

(xi) WAPDA First Sukuk Company Limited.

(xii) Pension of a former President of Pakistan and his widow.

(xiii) State Bank of Pakistan and State Bank of Pakistan Banking Services

Corporation.

(xiv) International Finance Corporation established under the International

Finance Corporation Act, 1956 (XXVIII of 1956) and provided in

section 9 of Article VI of Articles of Agreement 1955 as amended

through April 1993.

(xv) Pakistan Domestic Sukuk Company Ltd.

(xvi) ECO Trade and Development Bank.

(xvii) The Islamic Chamber of Commerce and Industry under the

Organization of Islamic Conference (OIC).

(xviii) Commission on Science and Technology for Sustainable

Development in the South (COMSATS) formed under International

Agreement signed on 5th October, 1994.

(xix) WAPDA on issuance of twenty billion rupees TFC’s/SUKUK

certificates for consideration of DiamerBhasha Dam Projects.

(xx) Federal Board of Revenue Foundation.

(xxi) WAPDA Second Sukuk Company Limited.

(xxii) Pakistan International Sukuk Company Limited.

109
 (xxiii) Second Pakistan International Sukuk Company Limited.

(xxiv) Third Pakistan International Sukuk Company Limited.

(xxv) Asian Infrastructure Investment Bank and persons as provided in

Article 51 of Chapter IX of the Articles of Agreement signed and

ratified by Pakistan and entered into force on the 25th December,

2015.

(xxvi) Supreme Court of Pakistan – DiamerBhasha & Mohmand Dams –

Fund.

(xxvii) National Disaster Risk Management Fund.

(xxviii) Deposit Protection Corporation established under sub-section (l) of

section 3 of Deposit Protection Corporation Act, 2016 (XXXVII of

2016).

(xxix) SAARC Energy Centre.

(xxx) The Asian Development Bank established under the Asian

Development Bank Ordinance, 1971 (IX of 1971).

(xxxi) The Prime Minister’s COVID-19 Pandemic Relief Fund-2020.

(xxxii) Saarc Arbitration Council (SARCO).

(xxxiii) International Parliamentarians’ Congress.

(2) Subject to the provisions of section 100C, any income derived by the

following institution, foundations, societies, boards, trusts and funds, namely:

Table 2

Sr. No. Name

(1) (2)

110
(i) Abdul Sattar Edhi Foundation.

(ii) Al-Shifa Trust.

(iii) Bilquis Edhi Foundation.

(iv) Fatimid Foundation.

(v) Pakistan Engineering Council.

(vi) The Institution of Engineers.

(vii) Liaquat National Hospital Association.

(viii) The Citizens Foundation.

(ix) Sindh Institute of Urology and Transplantation, SIUT Trust and

Society for the Welfare of SIUT.

(x) Greenstar Social Marketing Pakistan (Guarantee) Limited.

(xi) Indus Hospital, Karachi.

(xii) Gulab Devi Chest Hospital.

(xiii) Pakistan Poverty Alleviation Fund.

(xiv) National Academy of Performing Arts.

(xv) Pakistan Sweet Homes Angels and Fairies Place.

(xvi) National Rural Support Programme.

(xvii) Pakistan Bar Council.

(xviii) Pakistan Centre for Philanthropy.

(xix) Pakistan Mortgage Refinance Company Limited.

(xx) Aziz Tabba Foundation.

(xxi) ShaukatKhanum Memorial Trust.

(xxii) Layton Rahmatullah Benevolent Trust (LRBT).

111
(xxiii) The Kidney Centre Post Graduate Training Institute.

(xxiv) Pakistan Disabled Foundation..

(xxv) Forman Christian College..

(xxvi) Habib University Foundation.

(xxvii) Begum AkhtarRukhsana Memorial Trust Hospital.

(xxviii) Al-Khidmat Foundation.

(xxix) Dawat-e-Islami Trust.

(xxx) Sardar Trust Eye Hospital, Lahore..

(xxxi) Akhuwat.

(xxxii) Audit Oversight Board..

(xxxiii) Patient’s Aid Foundation.

(xxxiv) Al-Shifa Trust Eye Hospital.

(xxxv) Saylani Welfare International Trust.

(xxxvi) SARMAYA-E-PAKISTAN LIMITED.

(xxxvii) Lahore University of Management Sciences, Lahore.

(xxxviii) Dawat-e-Hadiya, Karachi.

(xxxix) Ghulam Ishaq Khan Institute of Engineering Sciences and

Technology.

(xl) Society for the Promotion of Engineering Sciences and

Technology in Pakistan (SOPREST).

(xli) Businessmen Hospital Trust.

(xlii) Baitussalam Welfare Trust.

112
 Provided that with effect from the 1st day of July, 2021,

exemption under this sub-clause shall be subject to fulfilling the

conditions specified in section 100C.”;

(d) in clause (99A), in the first proviso, for the figure “2020”, the

figure “2021” shall be substituted;

(e) after the omitted clause (114A), the following new clause shall

be inserted, namely:–

“(114AA) Any income chargeable under the head “capital

gains” derived by a resident individual from the sale of

constructed residential property:

Provided that exemption under this clause shall only apply, if

(a) at the time of sale, the residential property was being

used for the purpose of personal accommodation by

the resident individual, his spouse or dependents and

for which any of the utility bills is issued in the name of

such individual;

(b) the land area of the property does not exceed 500

square yards in case of a house and 4000 square feet

in case of a flat; and

(c) exemption under this clause has not previously been

availed by the individual, his spouse or dependents.”;

and

113
(f) in clause (126A), after the words “Gwadar Port”, the words

“and Gwadar Free Zone” shall be inserted and shall be

deemed to have been inserted with effect from 1st June, 2020;

(g) in clause (126AB), in paragraph (b), after the expression

“China Overseas Ports Holding Company Limited,”, the

expression “China Overseas Port Holding Company Pakistan

(Private) Limited, Gwadar International Terminals Limited,

Gwadar Marine Services Limited and Gwadar Free Zone

Company Limited” shall be inserted and shall be deemed to

have been inserted with effect from 1st June, 2020;

(h) in clause (126AC), after the words “Gwadar Port” the words

“and Gwadar Free Zone” shall be inserted and shall be

deemed to have been inserted with effect from 1st June, 2020;

(i) in clause (126E), for the full stop in the end, a colon shall be

substituted and thereafter the following proviso shall be

added, namely:—

“Provided that this clause shall also apply to a co-

developer as defined in Special Economic Zone Rules, 2013

subject to the condition that a certificate has been furnished—

(a) by the developer that he has not claimed exemption

under this clause and has relinquished his claim in

favour of the co-developer; and

114
 (b) by the Special Economic Zone Authority validating that

the developer has not claimed exemption under this

clause and has relinquished claim in favour of the co-

developer.”; and

(j) after clause (146), the following new clause shall be added,

namely:-

“(147) Any income derived by the Federal Government

Employees Housing Authority for the tax year 2020 and the

following four tax years.”;

(B) in Part II,—

(a) after clause (5A), the following new clause shall be inserted,

namely,–

"(5AA) The rate of tax to be deducted under sub-section (2) of

section 152, in respect of payments to an individual, on

account of profit on debt earned from a debt instrument,

whether conventional or shariah compliant, issued by the

Federal Government under the Public Debt Act, 1944 and

purchased exclusively through a bank account maintained

abroad, a non-resident Rupee account repatriable (NRAR) or

a foreign currency account maintained with a banking

company in Pakistan shall be ten percent of the gross amount

paid:

115
 Provided that tax deducted on such profit on debt shall

be final tax.";

(b) after clause (24C), amended as aforesaid, the following new

clause shall be inserted, namely:-

“(24CA) The rate of tax under clause (a) of sub-section (1) of

section 153 in case of a person, other than a company, as a

recipient of payment for goods supplied to Utility Stores

Corporation of Pakistan shall be 1.5% of the gross amount of

payment in respect of supply of tea, spices, salt, dry milk,

sugar, pulses wheat flour and ghee for the period

commencing from the 7th day of April, 2020 and ending on 30th

day of September, 2020:

Provided that this clause shall not be applicable to

supply of tea, spices, salt and dry milk which are sold under a

brand name:

Provided further that this clause shall not be applicable

where rate of tax under clause (a) of sub-section (1) of section

153 is less than 1.5% of the gross amount of payment under

any provisions of the Ordinance.”;

(C) in Part III, after clause (9A), the following new clause shall be

inserted, namely:-

“(9B) The tax payable on the income, profits and gains of projects

of ‘low cost housing’ developed or approved by Naya Pakistan

116
 Housing and Development Authority (NAPHDA) or under the

Ehsaas Programme shall be reduced by 90%.”;

(D) in Part IV,—

(a) clause (9A) shall be omitted;

(b) in clause (11A),─

(i) for sub-clause (xiii), the following shall be substituted,

namely:-

“(xiii) amodaraba qualifying for exemption under

clause (100) of Part-I of this Schedule.”; and

(ii) after sub-clause (xxxiv), the following new sub-clauses

shall be added, namely:-

“(xxxv) The Prime Minister’s COVID-19 Pandemic

Relief Fund-2020;

(xxxvi) the Federal Government Employees Housing

Authority for the tax year 2020 and the following

four tax years.”.

(c) after clause (12A), the following new clause shall be added;

“(12B) The provisions of section 148 shall not apply to the

import of following goods for a period commencing from 20 th

day of March, 2020 and ending on 30th day of September,

2020.

TABLE

117
S. PCT
Description
No.

(1) (2) (3)

1. Real-time PCR system (standard 96-well plate and 0.2ml

tubes format, 5 channel)

2. Biosafety Cabinet

3. Auto Clave 50 Liter Capacity

4. Multi channel pipette (0.5-10 µl)

5. Single channel pipette

a) 2 µl b) 10 µl c) 200 µl d) 1000 µl

6. Muti channel pipette 20-200 ml

7. Vacuum fold

8. Micro Centrifuge (Non-refrigerated, Rotor capacity: 12 x Respective

1.5 / 2.0 ml vessels, 2 x PCR strip, Max. speed: 12,100 x Headings.”;

g (13,400 rpm))

9. PCR Cabinet (HEPA filter system, UV and white light)

10 Real-time PCR kit for the detection of Coronavirus

(SARS-CoV-2)

11 Viral RNA Extraction Kit and machine (Automatic

Extractors)

12 VTM (Viral Transport Medium)

13 Dr Oligo Synthesizer

14 Refrigerator/freezer (-20 ºC)

118
15 Vortex Machine

16 Refrigerated Centrifuge Machine (Rotor capacity 1.5ml x

24, max. speed 14000 rpm)

17 UPS (6 KVA)

18 Tyvek Suits

19 N-95

20 Biohazard Bags (18 Liters)

21 PAPR (Powdered Air Purifying respirators)

22 Multimode ventilator with air compressor

23 Vital sign monitor with 2IBPand ETco2 two Temp.

24 ICU motorized patient bed with side cabinet and over bed

table

25 Syringe infusion pump

26 Infusion pump

27 Electric suction machine

28 Defibrillator

29 X-Ray Mobile Machine

30 Simple Nebulizer

31 Ultrasound machine

32 Noninvasive BIPAP

33 ECG Machine

34 Pulse Oximeters

35 Ripple mattress

119
36 Blood gas analyzer

37 AMBU Bag

38 Nitrile Gloves

39 Latex Gloves

40 Goggles

41 Face Shields

42 Gum Boots

43 Mackintosh bed sheets

44 Surgical Masks

45 Air Ways

46 Diaflow

47 Disposible Nebulizer Mask Kit

48 ECG Electrodes

49 ETT Tube (Endotracheal Tubes) All sizes

50 Humidifier Disposable Flexible

51 IV Cannula all sizes

52 IV Chambers

53 Oxygen Recovery Kit

54 Padded Sheets

55 Stomach Tube

56 Stylet for Endotracheal Tube

57 Suction Tube control valve

58 Tracheostomy Tube 7, 7.5, 8

120
59 Ventilator Circuit

60 Ventury Masks

61 Disposable shoes cover (water proof)

(d) after clause (12B) the following new clause shall be inserted,

namely:-

“(12C) The provision of section 148 shall not apply to persons

importing pulses for a period commencing from the 7 th day of

April, 2020 and ending on 30th September, 2020.”;

(e) after clause (46A), the following new clause shall be inserted,

namely:—

“(46AA) The provisions of section 153 shall not apply to the

following persons as recipients of payment, namely:—

(i) a Provincial Government;

(ii) a local authority;

(iii) persons who are residents of Azad Kashmir and

execute contracts in Azad Kashmir only and produce a

certificate to this effect from the concerned income tax

authority;

(iv) persons receiving payments from a company or an

association of persons having turnover of fifty million

rupees or more or from an individual having turnover of

fifty million rupees or more exclusively for the supply of

agriculture produce including fresh milk, fish by any

121
 person engaged in fish farming, live chicken, birds and

eggs by any person engaged in poultry farming and by

an industrial undertaking engaged in poultry

processing which has not been subjected to any

process other than that which is ordinarily performed to

render such produce fit to be taken to market;

(v) companies receiving payments for the supply of

electricity and gas;

(vi) companies receiving payments for the supply of crude

oil;

(vii) hotels and restaurants receiving payments in cash for

providing accommodation or food or both, as the case

may be; and

(viii) shipping companies and air carriers receiving

payments for the supply of passenger tickets and for

the cargo charges of goods transported.”;

(f) in clause (56), after sub-clause (v), the following new clauses

shall be added, namely:—

“(vi) the Federal Government;

(vii) a Provincial Government;

(vii) a Local Government;

(ix) a foreign company and its associations whose majority

share capital is held by a foreign government;

122
 (x) a person who imports plant and machinery for

execution of a contract with the Federal Government or

a provincial government or a local government and

produces a certificate from that government;

(xi) companies importing high speed diesel oil, light diesel

oil, high octane blending component or kerosene oil,

crude oil for refining and chemical used in refining

thereof in respect of such imports; and

(xii) Petroleum (E&P) companies covered under the

Customs and Sales Tax Notification No. S.R.O.678

(I)/2004, dated the 7th August, 2004, except motor

vehicles imported by such companies.”;

(g) clauses (56C), (56D), (56E),(56G) and (63) shall be omitted;

(h) after clause (72A), the following new clause shall be inserted,

namely:—

“(72AA) The provisions of section 152 shall not apply in case

of a Hajj Group Operator in respect of Hajj operations.”;

(i) clause (72B) shall be omitted;

(j) after clause (101A), the following new clause shall be

inserted, namely:—

“(101AA) The provisions of sections 231A, 231AA and 236P

shall not apply to a Pak Rupee Account in a tax year to the

123
 extent of foreign remittances credited into such account

during that tax year.”

(k) after clause (102), the following new clause shall be inserted;

“(102A) The provisions of section 233 shall not apply to

commission received by a retail branchless banking agent on

any amount disbursed by the Ehsaas Emergency Cash

Transfer Programme for the period commencing on 16th April,

2020 and ending on 30th day of September, 2020.”;

(l) after clause 111, the following new clause shall be inserted,

namely:—

“(111A) The provisions of section 100BA and rule 1 of the

Tenth Schedule shall not apply to the extent of payment of

dividend to non-resident persons.”;

(m) after clause (112), the following new clause shall be inserted,

namely,–

"(112A) The provisions of section 236P shall not apply to a

non-resident rupee account repatriable (NRAR) or a foreign

currency account maintained with a banking company in

Pakistan of a non-resident individual investing in a debt

instrument, whether conventional or shariah compliant, issued

by the Federal Government under the Public Debt Act, 1944.";

124
(n) in clause (114), for the expression “115(4)”, the expression

“clause (ae) of sub-section (1) of section 114” shall be

substituted;

(o) after clause (114), the following new clause shall be inserted,

namely,–

"(114A) The provisions of clause (ae) of sub-section (1) of

section 114 and section 181 shall not apply to a non-resident

individual solely by reason of profit on debt earned from a debt

instrument, whether conventional or shariah compliant, issued

by the Federal Government under the Public Debt Act, 1944

and purchased exclusively through a bank account

maintained abroad, a non-resident rupee account repatriable

(NRAR) or a foreign currency account maintained with a

banking company in Pakistan."; and

(p) after clause (115), the following new clauses shall be added,

namely:-

“(116) The provisions of section 151, 231A, 231AA and 236P

shall not apply to The Prime Minister’s COVID-19 Pandemic

Relief Fund-2020.

(117) The provisions of section 236P shall not apply at the

time of transfer of any sum to The Prime Minister’s COVID-19

Pandemic Relief Fund- 2020.”;

125
(67) in the Seventh Schedule, in rule (7C), for the figure “2020”, the figure “2021”

shall be substituted;

(68) in the Tenth Schedule,—

(A) in rule 2, in sub-rule (1), the expression “or a statement under sub-

section (4) of section 115,” shall be omitted;

(B) in rule (3), in sub-rule (1),–

(a) the expression “or statement, as the case may be,” shall be

omitted; and

(b) the expression “or sub-section (5) of section 115” shall be

omitted; and

(C) in rule 10,—

(a) in sub-rule (b), for the expression (1), (1AA), (2),”, the

expression “(2A)(a),” shall be substituted;

(b) after sub-rule (ba), the following new sub-rule shall be

inserted, namely,–

"(bb) tax deducted under sub-section (2) of section 152 to

the extent of clause (5AA) of Part II."; and

(c) sub-rules (k), (n), (o), (q), (u), (v), (w) and (x) shall be omitted;

(69) after the Tenth Schedule, amended as aforesaid, the following new

Schedules shall be added, namely:–

“ELEVENTH SCHEDULE

[See section 100D]

126
RULES FOR COMPUTATION OF PROFITS AND GAINS OF BUILDERS AND

DEVELOPERS AND TAX PAYABLE THEREON

1. Eligibility.–These rules shall apply to projects undertaken by builders and

developers under section 100D.

2. Scope and payment of tax.–(1) Income computed and tax payable thereon

shall be on Project-by-Project basis which shall be computed and paid at

the rates provided in rule 10.

(2) (a) The above-referred rates shall be applicable for computing tax

liability for the project on annual basis. The annual tax liability shall

be worked out as under:

Tax liability as per the rates in rule 10

Estimated project life in years

(b) The estimated project life for tax purposes shall not exceed

two and a half years:

Provided that in case of existing incomplete projects,

the estimated project life shall be treated as three years from tax

year 2020 through tax year 2022, and the tax payable shall be

reduced by the percentage of completion up to the last day of the

accounting period pertaining to tax year 2019 as declared in

registration form:

Provided further that tax liability of tax year 2020 shall

be paid along with return.

(b) Year shall include fraction of a year; and

127
 (c) The tax liability so calculated and paid shall be final tax.

3. Registration and filing of return.–(1) A builder or developer shall

electronically register a project on IRIS through FBR website on or before

the 31st day of December, 2020 through submission of –

(a) registration form as may be prescribed which shall include,

inter alia, details of a member or shareholder of a builder or

developer, as the case may be:

Provided that a developer who is also a builder in case

of a project shall submit two separate forms for registration as

a developer and as a builder; and

(b) an irrevocable option to be assessed under this Schedule in

respect of each project.

(2) A builder or developer availing this scheme shall electronically file a

return of income and wealth statement as may be prescribed accompanied with

evidence of payment of due tax which shall be taken for all purposes of this

Ordinance to be an assessment order issued to the taxpayer by the Commissioner

to the extent of income computed under these rules.

4. Certification.– Every builder or developer shall be required to obtain and

provide to the Board in the prescribed manner a certificate from approving

authority or map approving authority or NESPAK, as the case may be, to

the following effect, namely:-

(a) ‘total land area’ in square yards;

(b) ‘covered area’ in square feet;

128
 (c) ‘saleable area’ in square feet; and

(d) type (commercial, residential or industrial) of saleable area or the

total land area, as the case may be.

5. Advance tax.–A builder or developer falling under this scheme shall pay

advance tax equal to one-fourth of the tax liability for the year as determined

in accordance with sub-rule (1) of rule 2 in four equal installments in the

manner laid down in section 147.

6. Incorporation of profits and gains for computation of income. – A

builder or developer opting for taxation under section 100D shall not be

allowed to incorporate profits and gains accruing from such projects in

excess of ten times of the tax paid under rule 2:

Provided that such builder or developer shall not be allowed to incorporate

profits and gains accruing from a low cost housing project as defined in clause

(f) of rule 9 in excess of ten times of the tax liability under rule 2.

7. Exemption from withholding of tax under sections 150 and 153. –

(1)The provisions of section 153 shall not apply to builders and developers

on –

(a) the purchase of building material except steel and cement;

(b) services of plumbing, electrification, shuttering and other similar

services other than those provided by companies.

(2) The provisions of section 150 shall not apply to payment of dividend

exempt under sub-section (7) of section 100D.

129
8. Restriction on change in pattern of ownership of a builder or

developer before completion of a project.– Where exemption from the

provisions of section 111 has been claimed under sub-section (3) of section

100D, the following restrictions shall apply, namely:-

(a) a shareholder or a partner of a builder or developer shall not be

allowed a change in ownership of an incomplete project except

where at least fifty percent of the total project cost, as certified by a

firm of chartered accountants having an ICAP QCR rating of

‘satisfactory’, notified by the Board for this purpose, has been

incurred up to the date of change of ownership;

(b) The succession to legal heirs in case of deceased shareholder or a

partner shall be allowed;

(c) The additional partners or shareholders in a builder or developer

after the 31st day of December, 2020 may join but additional partners

or shareholders shall not be eligible for exemption provided under

sub-section (3) of section 100D.

9. Definitions.– (1) In these rules, unless there is anything repugnant in the

subject or context,

(a) “area” means

(i) in case of a builder, –

(a) in case of a commercial or a residential building

excluding a house, the saleable area of the building;

and

130
 (b) in case of a house, the covered area of house;

(ii) in case of a developer, the total land area of the project;

(b) “building” means a residential or commercial building or unit thereof;

(c) “commercial building” includes any building or part thereof which is

to be used for commercial purposes in accordance with the relevant

laws;

(d) “commencement of project” means,–

(i) in case of a construction project, when layout plan is approved

by the concerned authority; and

(ii) in case of a development project, when the development plan

is approved by the concerned authority:

Provided that where the builder or developer has taken all

actions and done all things which are required and necessary to

procure any approvals but any such approval is delayed beyond

a period of 30 days from date of relevant application and the

cutoff date of 31st day of December, 2020 is not adhered to by

the builder or developer, the Board may provisionally accept

commencement of such project on a case to case basis;

(e) “completion of project” means. -

(i) in the case of a builder, the date on which the grey structure

is completed:

131
 Provided that such grey structure shall only be considered as

completed when the roof of the top floor has been laid as per

the approved plan;

(ii) in the case of a developer, the date on which –

(A) at least 50% of the total plots have been booked in

name of buyers;

(B) at least 40% of the sale proceeds have been received;

(C) landscaping has been completed; and

(D) at least 50% of the roads have been laid up to sub-grade

level as certified by the approving authority or NESPAK;

(f) 'low cost housing' means a housing scheme as developed or

approved by NAPHDA or under the ‘Ehsaas Programme’;

(g) “NAPHDA” means Naya Pakistan Housing and Development

Authority;

(h) “NESPAK” means National Engineering Services Pakistan (Private)

Limited;

(i) “residential building” means a building which is not a commercial

building but does not include buildings used for industrial purposes;

(j) “saleable area” in case of buildings, means saleable area as

determined by the approving authority or map approving authority or

NESPAK under the relevant laws;

(k) “unit” means a self-contained or independent building or part thereof

including houses, apartments, shops, offices, etc.

132
 (2) All other expressions used but not defined in these rules shall have

the same meaning as assigned to them under this Ordinance.

10. Rate and computation of tax liability.– (1) The rate of tax under section

100D shall be computed in accordance with the Table below, namely:-

TABLE

Rate in respect of

(1) (2) (3) (4)

Hyderabad,

Sukkur,

Multan,

Faisalabad,
Urban Areas not
Karachi, Rawalpindi,
specified in
Area in Lahore and Gujranwala,
columns (2) and
Islamabad Sahiwal,
(3)
Peshawar,

Mardan,

Abbottabad,

Quetta

TAX ON BUILDERS

FOR COMMERCIAL BUILDINGS

Sq. Ft. - - -

Any size Rs.250 per Rs.230 Rs.210

Sq. ft per Sq. ft per Sq. ft

133
 FOR RESIDENTIAL BUILDINGS

Sq. ft. - - -

upto 3000 Rs.80 per Sq. Rs.65 per Rs.50 per Sq. ft

ft Sq. ft

3000 and Rs.125 per Rs.110 per Rs.100 per Sq. ft

above Sq. ft Sq. ft

TAX ON DEVELOPERS (ENTIRE PROJECT)

Sq. Yds. - - -

Any size Rs.150 per Rs.130 per Rs.100 per Sq. yd

Sq. yd Sq. yd

FOR DEVELOPMENT OF INDUSTRIAL AREA

Sq. Yds. - - -

Any size Rs.20 per Sq. Rs.20 per Rs.10 per Sq. yd

yd Sq. yd

(2) In case of mixed use buildings having both commercial and residential

areas, respective rates mentioned above shall apply.

(3) In case of development of plots and constructing buildings on the same

plots as one project, both rates shall apply:

Provided that in the case of ‘low cost housing’ and all projects

developed by NAPHDA, the higher rates shall apply.

THE TWELFTH SCHEDULE

[See Section 148]

PART I

134
PCT
DESCRIPTION
CODE

(1) (2)

2711.1100 - - Natural Gas

3102.1000 - Urea, Whether Or Not In Aqueous Solution

31.04 Mineral or chemical fertilisers, potassic.

52.01 Cotton, not carded or combed.

52.02 Cotton waste (including yarn waste and garnetted stock).

5203.0000 Cotton, carded or combed.

Gold (including gold plated with platinum) unwrought or in semi-

71.08
manufactured forms, or in powder form.

72.04 Ferrous waste and scrap; remelting scrap ingots of iron or steel.

Nuclear reactors; fuel elements (cartridges), non- irradiated, for nuclear

84.01
reactors; machinery and apparatus for isotopic separation.

Steam or other vapour generating boilers (other than central heating hot

84.02 water boilers capable also of producing low pressure steam); super-

heated water boilers.

84.03 Central heating boilers other than those of heading 84.02.

Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for

84.04 example, economisers, super- heaters, soot removers, gas recoverers);

condensers for steam or other vapour power units.

135
 Producer gas or water gas generators, with or without their purifiers;

84.05 acetylene gas generators and similar water process gas generators,

with or without their purifiers.

84.06 Steam turbines and other vapour turbines.

84.10 Hydraulic turbines, water wheels, and regulators therefor.

84.11 Turbo- jets, turbo- propellers and other gas turbines.

84.12 Other engines and motors.

Furnace burners for liquid fuel, for pulverised solid fuel or for gas;

84.16 mechanical stokers, including their mechanical grates, mechanical ash

dischargers and similar appliances.

Industrial or laboratory furnaces and ovens, including incinerators, non-

84.17
electric.

Machinery, plant or laboratory equipment, whether or not electrically

heated (excluding furnaces, ovens and other equipment of heading

85.14), for the treatment of materials by a process involving a change of

temperature such as heating, cooking, roasting, distilling, rectifying,

84.19
sterilising, pasteurising, steaming, drying, evaporating, vaporising,

condensing or cooling, other than machinery or plant of a kind used for

domestic purposes; instantaneous or storage water heaters, non-

electric.

Calendering or other rolling machines, other than for metals or glass,

84.20
and cylinders therefor.

136
 Centrifuges, including centrifugal dryers; filtering or purifying machinery
84.21
and apparatus, for liquids or gases.

- Machinery for filling, closing, sealing, or labelling bottles, cans, boxes,

8422.3000 bags or other containers; machinery for capsuling bottles, jars, tubes

and similar containers; machinery for aerating beverages

- Other packing or wrapping machinery (including heat- shrink wrapping

8422.4000
machinery)

84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or

(Except better), including weight operated counting or checking machines;

8423.1000) weighing machine weights of all kinds.

Ships' derricks; cranes, including cable cranes; mobile lifting frames,

84.26
straddle carriers and works trucks fitted with a crane.

Fork- lift trucks; other works trucks fitted with lifting or handling
84.27
equipment.

84.28

(Except
Other lifting, handling, loading or unloading machinery (for example, lifts,
8428.1010
escalators, conveyors, teleferics).
and

8428.4000)

Self- propelled bulldozers, angledozers, graders, levellers, scrapers,

84.29 mechanical shovels, excavators, shovel loaders, tamping machines and

road rollers.

137
 Other moving, grading, levelling, scraping, excavating, tamping,

84.30 compacting, extracting or boring machinery, for earth, minerals or ores;

pile- drivers and pile- extractors; snow- ploughs and snow- blowers.

Parts suitable for use solely or principally with the machinery of headings
84.31
84.25 to 84.30.

Agricultural, horticultural or forestry machinery for soil preparation or

84.32
cultivation; lawn or sports- ground rollers.

84.33
Harvesting or threshing machinery, including straw or fodder balers;
(Except
grass or hay mowers; machines for cleaning, sorting or grading eggs,
8433.1100
fruit or other agricultural produce, other than machinery of heading
and
84.37.
8433.1900)

84.34 Milking machines and dairy machinery.

Presses, crushers and similar machinery used in the manufacture of

84.35
wine, cider, fruit juices or similar beverages.

Other agricultural, horticultural, forestry, poultry- keeping or bee-

84.36 keeping machinery, including germination plant fitted with mechanical or

thermal equipment; poultry incubators and brooders.

Machines for cleaning, sorting or grading seed, grain or dried

leguminous vegetables; machinery used in the milling industry or for the

84.37
working of cereals or dried leguminous vegetables, other than farm- type

machinery.

138
 Machinery, not specified or included elsewhere in this Chapter, for the

industrial preparation or manufacture of food or drink, other than

84.38
machinery for the extraction or preparation of animal or fixed vegetable

fats or oils.

Machinery for making pulp of fibrous cellulosic material or for making or

84.39
finishing paper or paperboard.

84.40 Book- binding machinery, including book- sewing machines.

Other machinery for making up paper pulp, paper or paperboard,

84.41
including cutting machines of all kinds.

Machinery, apparatus and equipment (other than the machines of

headings 84.56 to 84.65), for preparing or making plates, cylinders or

84.42 other printing components; plates, cylinders and other printing

components; plates, cylinders and lithographic stones, prepared for

printing purposes (for example, planed, grained or polished).

8443.1100 Offset printing machinery, reel-fed

Offset printing machinery, sheet-fed, office type (using sheets

8443.1200 with one side not exceeding 22 cm and the other side not exceeding 36

cm in the unfolded state)

8443.1300 Other offset printing machinery

Letterpress printing machinery, reel fed, excluding flexographic

8443.1400
printing

Letterpress printing machinery, other than reel fed, excluding

8443.1500
flexographic printing

139
8443.1600 - Flexographic printing machinery

8443.1700 Gravure printing machinery

8443.1910 Hot stamping machines

8443.1920 Label printing/embossing machines

8443.1930 Flat bed printing presses

8443.1940 Proof presses

8443.1951 On cotton textile

8443.1959 Other

8443.1990 Other

Machines for extruding, drawing, texturing or cutting man- made textile

8444.0000
materials.

Machines for preparing textile fibres; spinning, doubling or twisting

machines and other machinery for producing textile yarns; textile reeling

84.45 or winding (including weft- winding) machines and machines for

preparing textile yarns for use on the machines of heading 84.46 or

84.47.

84.46 Weaving machines (looms).

Knitting machines, stitch- bonding machines and machines for making

84.47 gimped yarn, tulle, lace, embroidery, trimmings, braid or net and

machines for tufting.

Auxiliary machinery for use with machines of heading 84.44, 84.45,

84.48 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop

motions, shuttle changing mechanisms); parts and accessories suitable

140
 for use solely or principally with the machines of this heading or of

heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle

flyers, card clothing, combs, extruding nipples, shuttles, healds and

heald- frames, hosiery needles).

Machinery for the manufacture or finishing of felt or nonwovens in the

8449.0000 piece or in shapes, including machinery for making felt hats; blocks for

making hats.

Machinery (other than machines of heading 84.50) for washing,

cleaning, wringing, drying, ironing, pressing (including fusing presses),

bleaching, dyeing, dressing, finishing, coating or impregnating textile

84.51 yarns, fabrics or made up textile articles and machines for applying the

paste to the base fabric or other support used in the manufacture of floor

coverings such as linoleum; machines for reeling, unreeling, folding,

cutting or pinking textile fabrics.

Machinery for preparing, tanning or working hides, skins or leather or for

84.53 making or repairing footwear or other articles of hides, skins or leather,

other than sewing machines.

Converters, ladles, ingot moulds and casting machines, of a kind used

84.54
in metallurgy or in metal foundries.

84.55 Metal- rolling mills and rolls therefor.

Machine- tools for working any material by removal of material, by laser

84.56
or other light or photon beam, ultrasonic, electro- discharge, electro-

141
 chemical, electron beam, ionic- beam or plasma arc processes; water-

jet cutting machines.

Machining centres, unit construction machines (single station) and multi-

84.57
station transfer machines, for working metal.

84.58 Lathes (including turning centres) for removing metal.

Machine- tools (including way- type unit head machines) for drilling,

84.59 boring, milling, threading or tapping by removing metal, other than lathes

(including turning centres) of heading 84.58.

Machine- tools for deburring, sharpening, grinding, honing, lapping,

polishing or otherwise finishing metal or cermets by means of grinding

84.60
stones, abrasives or polishing products, other than gear cutting, gear

grinding or gear finishing machines of heading 84.61.

Machine- tools for planing, shaping, slotting, broaching, gear cutting,

gear grinding or gear finishing, sawing, cutting- off and other machine-
84.61
tools working by removing metal or cermets, not elsewhere specified or

included.

Machine- tools (including presses) for working metal by forging,

hammering or die- stamping; machine- tools (including presses) for

84.62 working metal by bending, folding, straightening, flattening, shearing,

punching or notching; presses for working metal or metal carbides, not

specified above.

Other machine- tools for working metal or cermets, without removing

84.63
material.

142
 Machine- tools for working stone, ceramics, concrete, asbestos- cement
84.64
or like mineral materials or for cold working glass.

Machinery and apparatus for soldering, brazing or welding, whether or

84.68 not capable of cutting, other than those of heading 85.15; gas- operated

surface tempering machines and appliances.

Machinery for sorting, screening, separating, washing, crushing,

grinding, mixing or kneading earth, stone, ores or other mineral

substances, in solid (including powder or paste) form; machinery for

84.74
agglomerating, shaping or moulding solid mineral fuels, ceramic paste,

unhardened cements, plastering materials or other mineral products in

powder or paste form; machines for forming foundry moulds of sand.

Machines for assembling electric or electronic lamps, tubes or valves or

84.75 flashbulbs, in glass envelopes; machines for manufacturing or hot

working glass or glassware.

Machinery for working rubber or plastics or for the manufacture of

84.77 products from these materials, not specified or included elsewhere in

this Chapter.

Machinery for preparing or making up tobacco, not specified or included

84.78
elsewhere in this Chapter.

84.79 Machines and mechanical appliances having individual functions, not

(Except specified or included elsewhere in this Chapter.

8479.8960

143
and

8479.8990)

Moulding boxes for metal foundry; mould bases; moulding patterns;

84.80 moulds for metal (other than ingot moulds), metal carbides, glass,

mineral materials, rubber or plastics.

Machines and apparatus of a kind used solely or principally for the

manufacture of semiconductor boules or wafers, semiconductor

84.86 devices, electronic integrated circuits or flat panel displays; machines

and apparatus specified in Note 9 (c) to this Chapter; parts and

accessories.

8501.3300 Of an output exceeding 75 kW but not exceeding 375 kW

8501.3400 Of an output exceeding 375 kW

8502.1190 Other

8502.1200 Of an output exceeding 75 kVA but not exceeding 375 kVA

8502.3100 Wind-powered

8502.3900 Other

8503.0090 Other

8504.2100 Having a power handling capacity not exceeding 650 kVA

Having a power handling capacity exceeding 650 kVA but not

8504.2200
exceeding 10,000 kVA

8504.2300 Having a power handling capacity exceeding 10,000 kVA

8504.3400 Having a power handling capacity exceeding 500 kVA

8504.5000 Other inductors

144
 Industrial or laboratory electric furnaces and ovens (including those

functioning by induction or dielectric loss); other industrial or laboratory

85.14
equipment for the heat treatment of materials by induction or dielectric

loss.

Electric (including electrically heated gas), laser or other light or photon

beam, ultrasonic, electron beam, magnetic pulse or plasma arc

85.15 soldering, brazing or welding machines and apparatus, whether or not

capable of cutting; electric machines and apparatus for hot spraying of

metals or cermets.

- Machines and apparatus for electroplating, electrolysis or

8543.3000
electrophoresis

85.45

(Except Carbon electrodes, carbon brushes, lamp carbons, battery carbons and

8545.1100 other articles of graphite or other carbon, with or without metal, of a kind

and used for electrical purposes.

8545.9020)

85.46 Electrical insulators of any material.

Insulating fittings for electrical machines, appliances or equipment,

being fittings wholly of insulating material apart from any minor

components of metal (for example, threaded sockets) incorporated

85.47
during moulding solely for purposes of assembly, other than insulators

of heading 85.46; electrical conduit tubing and joints therefor, of base

metal lined with insulating material.

145
89052000 - Floating Or Submersible Drilling Or Production Platforms

Part II

PCT
DESCRIPTION
CODE

(1) (2)

Skins and other parts of birds, with their feathers or down, feathers and

parts of feathers (whether or not with trimmed edges) and down, not
05.05
further worked than cleaned, disinfected or treated for preservation;

powder and waste of feathers or parts of feathers.

Bones and horn- cores, unworked, defatted, simply prepared (but not cut

05.06 to shape), treated with acid or degelatinised; powder and waste of these

products.

Ivory, tortoise- shell, whalebone and whalebone hair, horns, antlers,

05.07 hooves, nails, claws and beaks, unworked or simply prepared but not

cut to shape; powder and waste of these products.

Coral and similar materials, unworked or simply prepared but not

otherwise worked; shells of molluscs, crustaceans or echinoderms and

05.08
cuttle- bone, unworked or simply prepared but not cut to shape, powder

and waste thereof.

Ambergris, castoreum, civet and musk; cantharides; bile, whether or not

dried; glands and other animal products used in the preparation of

0510.0000
pharmaceutical products, fresh, chilled, frozen or otherwise provisionally

preserved.

146
 Animal products not elsewhere specified or included; dead animals of
05.11
Chapter 1 or 3, unfit for human consumption.

07.01 Potatoes, fresh or chilled.

0702.0000 Tomatoes, fresh or chilled.

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or

07.03
chilled.

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh

07.04
or chilled.

07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar

07.06
edible roots, fresh or chilled.

0707.0000 Cucumbers and gherkins fresh or chilled.

07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.

Vegetables provisionally preserved (for example, by sulphur dioxide gas,

07.11 in brine, in sulphur water or in other preservative solutions), but

unsuitable in that state for immediate consumption.

07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.

10.02 Rye.

10.03 Barley.

10.04 Oats.

10.05 Maize (corn).

1006.1010 Seed for sowing

11.08 Starches; inulin.

147
12.01 Soya beans, whether or not broken.

12.05 Rape or colza seeds, whether or not broken.

1206.0000 Sunflower seeds, whether or not broken.

12.07 Other oil seeds and oleaginous fruits, whether or not broken.

12.09 Seeds, fruit and spores, of a kind used for sowing.

Hop cones, fresh or dried, whether or not ground, powdered or in the

12.10
form of pellets; lupulin.

Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or

12.11
similar purposes, fresh, chilled, frozen or dried, whether or not cut,

crushed or powdered.

Fats of bovine animals, sheep or goats, other than those of heading

15.02
15.03.

Soya- bean oil and its fractions, whether or not refined, but not
15.07
chemically modified.

Palm oil and its fractions, whether or not refined, but not chemically
15.11
modified.

Animal or vegetable fats and oils and their fractions, boiled, oxidised,

dehydrated, sulphurised, blown, polymerised by heat in vacuum or in

inert gas or otherwise chemically modified, excluding those of heading

1518.0000
15.16; inedible mixtures or preparations of animal or vegetable fats or

oils or of fractions of different fats or oils of this Chapter, not elsewhere

specified or included.

148
18.03 Cocoa paste, whether or not defatted.

Oil- cake and other solid residues, whether or not ground or in the form

23.06 of pellets, resulting from the extraction of vegetable fats or oils, other

than those of heading 23.04 or 23.05.

2502.0000 Unroasted iron pyrites.

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur

2503.0000
and colloidal sulphur.

25.04 Natural graphite.

Natural sands of all kinds, whether or not coloured, other than metal
25.05
bearing sands of chapter 26.

Quartz (other than natural sands); quartzite, whether or not roughly

25.06 trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a

rectangular (including square) shape.

2507.0000 Kaolin and other kaolinic clays,whether or not calcined.

Other clays (not including expanded clays of heading 68.06), andalusite,

25.08 kyanite and sillimanite, whether or not calcined; mullite; chamotte or

dinas earths.

2509.0000 Chalk.

Natural calcium phosphates, natural aluminium calcium phosphates and

25.10
phosphatic chalk.

Natural barium sulphate (barytes); natural barium carbonate (witherite),

25.11
whether or not calcined, other than barium oxide of heading 28.16.

149
 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite)

2512.0000 and similar siliceous earths, whether or not calcined, of an apparent

specific gravity of 1 or less.

Pumice stone; emery; natural corundum, natural garnet and other

25.13
natural abrasives, whether or not heat- treated.

Slate, whether or not roughly trimmed or merely cut, by sawing or

2514.0000
otherwise, into blocks or slabs of a rectangular (including square) shape.

Dolomite, whether or not calcined or sintered, including dolomite roughly

25.18 trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a

rectangular (including square) shape; dolomite ramming mix.

Natural magnesium carbonate (magnesite); fused magnesia; dead-

burned (sintered) magnesia, whether or not containing small quantities

25.19
of other oxides added before sintering; other magnesium oxide, whether

or not pure.

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium

25.20 sulphate) whether or not coloured, with or without small quantities of

accelerators or retarders.

Limestone flux; limestone and other calcareous stone, of a kind used for
2521.0000
the manufacture of lime or cement.

25.25 Mica, including splittings; mica waste.

Natural borates and concentrates thereof (whether or not calcined), but

2528.0000 not including borates separated from natural brine; natural boric acid

containing not more than 85 % of H3BO3 calculated on the dry weight.

150
25.29 Feldspar; leucite; nepheline and nepheline syenite; fluorspar.

25.30 Mineral substances not elsewhere specified or included.

26.01 Iron ores and concentrates, including roasted iron pyrites.

Manganese ores and concentrates, Including ferruginous manganese

2602.0000 ores and concentrates with a manganese content of 20 % or more,

calculated on the dry weight.

2603.0000 Copper ores and concentrates.

2604.0000 Nickel ores and concentrates.

2605.0000 Cobalt ores and concentrates.

2606.0000 Aluminium ores and concentrates.

2607.0000 Lead ores and concentrates.

2608.0000 Zinc ores and concentrates.

2609.0000 Tin ores and concentrates.

2610.0000 Chromium ores and concentrates.

2611.0000 Tungsten ores and concentrates.

26.12 Uranium or thorium ores and concentrates.

26.13 Molybdenum ores and concentrates.

2614.0000 Titanium ores and concentrates.

26.15 Niobium, tantalum, vanadium or zirconium ores and concentrates.

26.16 Precious metal ores and concentrates.

26.17 Other ores and concentrates.

2618.0000 Granulated slag (slag sand) from the manufacture of iron or steel.

151
 Slag, dross (other than granulated slag), scalings and other waste from
2619.0000
the manufacture of iron or steel.

Slag, ash and residues (other than from the manufacture of iron or steel)
26.20
containing metals, arsenic or their compounds.

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

27.02 Lignite, whether or not agglomerated, excluding jet.

2703.0000 Peat (including peat litter), whether or not agglomerated.

Coke and semi- coke of coal, of lignite or of peat, whether or not

27.04
agglomerated; retort carbon.

Coal gas, water gas, producer gas and similar gases, other than
2705.0000
petroleum gases and other gaseous hydrocarbons.

Oils and other products of the distillation of high temperature coal tar;

27.07 similar products in which the weight of the aromatic constituents exceeds

that of the non- aromatic constituents.

27.08 Pitch and pitch coke, obtained from coal tar or from other mineral tars.

2709.0000 Petroleum oils and oils obtained from bituminous minerals, crude

Carbon (carbon blacks and other forms of carbon not elsewhere

28.03
specified or included).

28.04 Hydrogen, rare gases and other non- metals.

Alkali or alkaline- earth metals; rare- earth metals, scandium and yttrium,
28.05
whether or not intermixed or inter- alloyed; mercury.

28.08 Nitric acid; sulphonitric acids.

152
 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids,
28.09
whether or not chemically defined.

Other inorganic acids and other inorganic oxygen compounds of non-

28.11
metals.

28.14 Ammonia, anhydrous or in aqueous solution.

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash);

28.15
peroxides of sodium or potassium.

2817.0000 Zinc oxide; zinc peroxide.

Artificial corundum, whether or not chemically defined; aluminium oxide;

28.18
aluminium hydroxide.

28.19 Chromium oxides and hydroxides.

28.20 Manganese oxides.

Iron oxides and hydroxides; earth colours containing 70 % or more by

28.21
weight of combined iron evaluated as Fe2O3.

2822.0000 Cobalt oxides and hydroxides; commercial cobalt oxides.

28.23 Titanium oxides.

28.24 Lead oxides; red lead and orange lead.

Hydrazine and hydroxylamine and their inorganic salts; other inorganic

28.25
bases; other metal oxides, hydroxides and peroxides.

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine

28.26
salts.

Chlorides, chloride oxides and chloride hydroxides; bromides and

28.27
bromide oxides; iodides and iodide oxides.

153
 Hypochlorites; commercial calcium hypochlorite; chlorites;
28.28
hypobromites.

Chlorates and perchlorates; bromates and perbromates; iodates and

28.29
periodates.

28.30 Sulphides; polysulphides, whether or not chemically defined.

28.31 Dithionites and sulphoxylates.

28.32 Sulphites; thiosulphates.

28.33 Sulphates; alums; peroxosulphates (persulphates).

28.34 Nitrites; nitrates.

Phosphinates(hypophosphites), phosphonates (phosphites) and

28.35
phosphates; polyphosphates, whether or not chemically defined.

Carbonates;peroxocarbonates (percarbonates); commercial ammonium

28.36
carbonate containing ammonium carbamate.

28.39 Silicates; commercial alkali metal silicates.

28.40 Borates; peroxoborates (perborates).

28.41 Salts of oxometallic or peroxometallic acids.

Other salts of inorganic acids or peroxoacids (including aluminosilicates

28.42
whether or not chemically defined), other than azides.

Colloidal precious metals; inorganic or organic compounds of precious

28.43 metals, whether or not chemically defined; amalgams of precious

metals.

154
 Radioactive chemical elements and radioactive isotopes (including the

28.44 fissile or fertile chemical elements and isotopes) and their compounds;

mixtures and residues containing these products.

Isotopes other than those of heading 28.44; compounds, inorganic or

28.45
organic, of such isotopes, whether or not chemically defined.

Compounds, inorganic or organic, of rare- earth metals, of yttrium or of

28.46
scandium or of mixtures of these metals.

28.49 Carbides, whether or not chemically defined.

Hydrides, nitrides, azides, silicides and borides, whether or not

2850.0000 chemically defined, other than compounds which are also carbides of

heading 28.49.

Inorganic or organic compounds of mercury, whether or not chemically

28.52
defined, excluding amalgams.

Phosphides, whether or not chemically defined, excluding

ferrophosphorus; other inorganic compounds (including distilled or

28.53 conductivity water and water of similar purity); liquid air (whether or not

rare gases have been removed); compressed air; amalgams, other than

amalgams of precious metals.

29.01 Acyclic hydrocarbons.

29.02 Cyclic hydrocarbons.

29.03 Halogenated derivatives of hydrocarbons.

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether

29.04
or not halogenated.

155
 Acyclic alcohols and their halogenated, sulphonated, nitrated or
29.05
nitrosated derivatives.

Cyclic alcohols and their halogenated, sulphonated, nitrated or

29.06
nitrosated derivatives.

29.07 Phenols; phenol- alcohols.

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols

29.08
or phenol- alcohols.

Ethers, ether- alcohols, ether- phenols, ether- alcohol- phenols, alcohol

peroxides, ether peroxides, ketone peroxides (whether or not chemically

29.09
defined), and their halogenated, sulphonated, nitrated or nitrosated

derivatives.

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-

29.10 membered ring, and their halogenated, sulphonated, nitrated or

nitrosated derivatives.

Acetals and hemiacetals, whether or not with other oxygen function, and
2911.0000
their halogenated, sulphonated, nitrated or nitrosated derivatives.

Aldehydes, whether or not with other oxygen function; cyclic polymers of

29.12
aldehydes; paraformaldehyde.

Halogenated, sulphonated, nitrated or nitrosated derivatives of products

2913.0000
of heading 29.12.

Ketones and quinones, whether or not with other oxygen function, and
29.14
their halogenated, sulphonated, nitrated or nitrosated derivatives.

156
 Saturated acyclic monocarboxylic acids and their anhydrides, halides,

29.15 peroxides and peroxyacids; their halogenated, sulphonated, nitrated or

nitrosated derivatives.

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids,

29.16 their anhydrides, halides, peroxides and peroxyacids; their halogenated,

sulphonated, nitrated or nitrosated derivatives.

Polycarboxylic acids, their anhydrides, halides, peroxides and

29.17 peroxyacids; their halogenated, sulphonated, nitrated or nitrosated

derivatives.

Carboxylic acids with additional oxygen function and their anhydrides,

29.18 halides, peroxides and peroxyacids; their halogenated, sulphonated,

nitrated or nitrosated derivatives.

Phosphoric esters and their salts, including lactophosphates; their

29.19
halogenated, sulphonated, nitrated or nitrosated derivatives.

Esters of other inorganic acids of non- metals (excluding esters of

29.20 hydrogen halides) and their salts; their halogenated, sulphonated,

nitrated or nitrosated derivatives.

29.21 Amine- function compounds.

29.22 Oxygen- function amino- compounds.

Quaternary ammonium salts and hydroxides; lecithins and other

29.23
phosphoaminolipids, whether or not chemicallydefined.

Carboxyamide- function compounds; amide- function compounds of

29.24
carbonic acid.

157
 Carboxyimide- function compounds (including saccharin and its salts)
29.25
and imine- function compounds.

29.26 Nitrile- function compounds.

29.27 Diazo- , azo- or azoxy- compounds.

29.28 Organic derivatives of hydrazine or of hydroxylamine.

29.29 Compounds with other nitrogen function.

29.30 Organo- sulphur compounds.

29.31 Other organo- inorganic compounds.

29.32 Heterocyclic compounds with oxygen hetero- atom(s) only.

29.33 Heterocyclic compounds with nitrogen hetero- atom(s) only.

Nucleic acids and their salts, whether or not chemically defined; other
29.34
heterocyclic compounds.

29.35 Sulphonamides.

Provitamins and vitamins, natural or reproduced by synthesis (including

29.36 natural concentrates), derivatives thereof used primarily as vitamins, and

intermixtures of the foregoing, whether or not in any solvent.

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or

29.37 reproduced by synthesis; derivatives and structural analogues thereof,

including chain modified polypeptides, used primarily as hormones.

Glycosides, natural or reproduced by synthesis, and their salts, ethers,

29.38
esters and other derivatives.

Alkaloids, natural or reproduced by synthesis, and their salts, ethers,

29.39
esters and other derivatives.

158
29.41 Antibiotics.

2942.0000 Other organic compounds.

Glands and other organs for organo- therapeutic uses, dried, whether or

not powdered; extracts of glands or other organs or of their secretions

30.01 for organo- therapeutic uses; heparin and its salts; other human or

animal substances prepared for therapeutic or prophylactic uses, not

elsewhere specified or included.

31.02

(except Mineral or chemical fertilisers, nitrogenous.

3102.1000)

31.03 Mineral or chemical fertilisers, phosphatic.

Mineral or chemical fertilisers containing two or three of the fertilising

elements nitrogen, phosphorus and potassium; other fertilisers; goods

31.05
of this Chapter in tablets or similar forms or in packages of a gross weight

not exceeding 10 kg.

Tanning extracts of vegetable origin; tannins and their salts, ethers,

32.01
esters and other derivatives.

Synthetic organic tanning substances; inorganic tanning substances;

32.02 tanning preparations, whether or not containing natural tanning

substances; enzymatic preparations for pre- tanning.

Glaziers' putty, grafting putty, resin cements, caulking compounds and

32.14 other mastics; painters' fillings; non- refractory surfacing preparations for

facades, indoor walls, floors, ceilings or the like.

159
 Mixtures of odoriferous substances and mixtures (including alcoholic

solutions) with a basis of one or more of these substances, of a kind

33.02 used as raw materials in industry; other preparations based on

odoriferous substances, of a kind used for the manufacture of

beverages.

Lubricating preparations (including cutting- oil preparations, bolt or nut

release preparations, anti- rust or anti- corrosion preparations and mould

release preparations, based on lubricants) and preparations of a kind

34.03 used for the oil or grease treatment of textile materials, leather, furskins

or other materials, but excluding preparations containing, as basic

constituents, 70 % or more by weight of petroleum oils or of oils obtained

from bituminous minerals.

Peptones and their derivatives; other protein substances and their

3504.0000 derivatives, not elsewhere specified or included; hide powder, whether

or not chromed.

Dextrins and other modified starches (for example, pre- gelatinised or

35.05 esterified starches); glues based on starches, or on dextrins or other

modified starches.

Photographic film in rolls, sensitised, unexposed, of any material other

37.02 than paper, paperboard or textiles; instant print film in rolls, sensitised,

unexposed.

37.03 Photographic paper, paperboard and textiles, sensitised, unexposed.

160
 Photographic plates, film, paper, paperboard and textiles, exposed but
3704.0000
not developed.

Photographic plates and film, exposed and developed, other than

3705.0000
cinematographic film.

Chemical preparations for photographic uses (other than varnishes,

glues, adhesives and similar preparations); unmixed products for

37.07
photographic uses, put up in measured portions or put up for retail sale

in a form ready for use.

Artificial graphite; colloidal or semi- colloidal graphite; preparations

38.01 based on graphite or other carbon in the form of pastes, blocks, plates

or other semi- manufactures.

3803.0000 Tall oil, whether or not refined.

Residual lyes from the manufacture of wood pulp, whether or not

3804.0000 concentrated, desugared or chemically treated, including lignin

sulphonates, but excluding tall oil of heading 38.03.

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils;
38.06
run gums.

Finishing agents, dye carriers to accelerate the dyeing or fixing of

dyestuffs and other products and preparations (for example, dressings

38.09
and mordants), of a kind used in the textile, paper, leather or like

industries, not elsewhere specified or included.

Pickling preparations for metal surfaces; fluxes and other auxiliary

38.10
preparations for soldering, brazing or welding; soldering, brazing or

161
 welding powders and pastes consisting of metal and other materials;

preparations of a kind used as cores or coatings for welding electrodes

or rods.

Prepared rubber accelerators; compound plasticisers for rubber or

38.12 plastics, not elsewhere specified or included; anti- oxidising preparations

and other compound stabilisers for rubber or plastics.

Reaction initiators, reaction accelerators and catalytic preparations, not

38.15
elsewhere specified or included.

Refractory cements, mortars, concretes and similar compositions, other

3816.0000
than products of heading 38.01.

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of

3817.0000
heading 27. 07 or 29. 02.

Chemical elements doped for use in electronics, in the form of discs,

3818.0000 wafers or similar forms; chemical compounds doped for use in

electronics.

Prepared culture media for the development or maintenance of micro-

3821.0000 organisms (including viruses and the like) or of plant, human or animal

cells

Industrial monocarboxylic fatty acids; acid oils from refining; industrial

38.23
fatty alcohols.

Prepared binders for foundry moulds or cores; chemical products and

38.24
preparations of the chemical or allied industries (including those

162
 consisting of mixtures of natural products), not elsewhere specified or

included.

39.01 Polymers of ethylene, in primary forms.

39.02 Polymers of propylene or of other olefins, in primary forms.

39.03 Polymers of styrene, in primary forms.

Polymers of vinyl chloride or of other halogenated olefins, in primary

39.04
forms.

Polyacetals, other polyethers and epoxide resins, in primary forms;

39.07 polycarbonates, alkyd resins, polyallyl esters and other polyesters, in

primary forms.

39.08 Polyamides in primary forms.

3910.0000 Silicones in primary forms.

Ion- exchangers based on polymers of headings 39.01 to 39.13, in

39.14
primary forms.

Natural rubber, balata, gutta- percha, guayule, chicle and similar natural
40.01
gums, in primary forms or in plates, sheets or strip.

Synthetic rubber and factice derived from oils, in primary forms or in

40.02 plates, sheets or strip; mixtures of any product of heading 40.01 with any

product of this heading, in primary forms or in plates, sheets or strip.

4003.0000 Reclaimed rubber in primary forms or in plates, sheets or strip.

Waste, parings and scrap of rubber (other than hard rubber) and
40.04
powders and granules obtained therefrom.

163
 Compounded rubber, unvulcanised, in primary forms or in plates, sheets
40.05
or strip.

Raw hides and skins of bovine (including buffalo) or equine animals

(fresh, or salted, dried, limed, pickled or otherwise preserved, but not

41.01
tanned, parchment- dressed or further prepared), whether or not

dehaired or split.

Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or

otherwise preserved, but not tanned, parchment- dressed or further

41.02
prepared), whether or not with wool on or split, other than those excluded

by Note 1 (c) to this Chapter.

Other raw hides and skins (fresh, or salted, dried, limed, pickled or

otherwise preserved, but not tanned, parchment- dressed or further

41.03
prepared), whether or not dehaired or split, other than those excluded

by Note 1 (b) or 1 (c) to this Chapter.

Tanned or crust hides and skins of bovine (including buffalo) or equine

41.04
animals, without hair on, whether or not split, but not further prepared.

Tanned or crust skins of sheep or lambs, without wool on, whether or

41.05
not split, but not further prepared.

Tanned or crust hides and skins of other animals, without wool or hair
41.06
on, whether or not split, but not further prepared.

Leather further prepared after tanning or crusting, including parchment-

41.07 dressed leather, of bovine (including buffalo) or equine animals, without

hair on, whether or not split, other than leather of heading 41. 14.

164
 Leather further prepared after tanning or crusting, including parchment-

4112.0000 dressed leather, of sheep or lamb, without wool on, whether or not split,

other than leather of heading 41.14.

Leather further prepared after tanning or crusting, including parchment-

41.13 dressed leather, of other animals, without wool or hair on, whether or not

split, other than leather of heading 41. 14.

Chamois (including combination chamois) leather; patent leather and

41.14
patent laminated leather; metallised leather.

Composition leather with a basis of leather or leather fibre, in slabs,

sheets or strip, whether or not in rolls; parings and other waste of leather
41.15
or of composition leather, not suitable for the manufacture of leather

articles; leather dust, powder and flour.

42.05

(Except Other articles of leather or of composition leather.

4205.0090)

Raw furskins (including heads,tails, paws and other pieces or cuttings,

43.01 suitable for furriers' use), other than raw hides and skins of heading

41.01, 41.02 or 41.03.

Tanned or dressed furskins (including heads, tails, paws and other

43.02 pieces or cuttings), unassembled, or assembled (without the addition of

other materials) other than those of heading 43.03.

165
 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood

44.01 in chips or particles; sawdust and wood waste and scrap, whether or not

agglomerated in logs, briquettes, pellets or similar forms.

Wood charcoal (including shell or nut charcoal), whether or not

44.02
agglomerated.

Wood in the rough, whether or not stripped of bark or sapwood, or

44.03
roughly squared.

Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not

sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent
44.04
or otherwise worked, suitable for the manufacture of walking- sticks,

umbrellas, tool handles or the like;chipwood and the like.

4405.0000 Wood wool; wood flour.

44.06 Railway or tramway sleepers (cross- ties) of wood.

4701.0000 Mechanical wood pulp.

4702.0000 Chemical wood pulp, dissolving grades.

47.03 Chemical wood pulp, soda or sulphate, other than dissolving grades.

47.04 Chemical wood pulp, sulphite, other than dissolving grades.

Wood pulp obtained by a combination of mechanical and chemical

4705.0000
pulping processes.

Pulps of fibres derived from recovered (waste and scrap) paper or

47.06
paperboard or of other fibrous cellulosic material.

47.07 Recovered (waste and scrap) paper or paperboard.

166
 Uncoated kraft paper and paperboard, in rolls or sheets, other than that
48.04
of heading 48.02 or 48.03.

Paper and paperboard, coated on one or both sides with kaolin (China

clay) or other inorganic substances, with or without a binder, and with no

48.10
other coating, whether or not surface- coloured, surface- decorated or

printed, in rolls or rectangular (including square) sheets, of any size.

Cigarette paper, whether or not cut to size or in the form of booklets or

48.13
tubes.

Bobbins, spools, cops and similar supports of paper pulp, paper or

48.22
paperboard (whether or not perforated or hardened).

4823.9040 - - - Double Side Adhesive Tapes

5001.0000 Silk- worm cocoons suitable for reeling.

5002.0000 Raw silk (not thrown).

Silk waste (including cocoons unsuitable for reeling, yarn waste and
5003.0000
garnetted stock).

5004.0000 Silk yarn (other than yarn spun from silk waste) not put up for retail sale.

5005.0000 Yarn spun from silk waste, not put up for retail sale.

51.01 Wool, not carded or combed.

51.02 Fine or coarse animal hair, not carded or combed.

Waste of wool or of fine or coarse animal hair, including yarn waste but
51.03
excluding garnetted stock.

5104.0000 Garnetted stock of wool or of fine or coarse animal hair.

167
 Wool and fine or coarse animal hair, carded or combed (including
51.05
combed wool in fragments).

51.06 Yarn of carded wool, not put up for retail sale.

51.07 Yarn of combed wool, not put up for retail sale.

51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.

Cotton yarn (other than sewing thread), containing 85 % or more by

52.05
weight of cotton, not put up for retail sale.

Cotton yarn (other than sewing thread), containing less than 85 % by

52.06
weight of cotton, not put up for retail sale.

Flax, raw or processed but not spun; flax tow and waste (including yarn
53.01
waste and garnetted stock).

True hemp (Cannabis sativa L.), raw or processed but not spun; tow and
53.02
waste of true hemp (including yarn waste and garnetted stock).

Jute and other textile bast fibres (excluding flax, true hemp and ramie),

53.03 raw or processed but not spun; tow and wastes of these fibres (including

yarn waste and garnetted stock).

Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other

vegetable textile fibres, not elsewhere specified or included, raw or

53.05
processed but not spun; tow, noils and waste of these fibres (including

yarn waste and garnetted stock).

53.06 Flax yarn.

53.07 Yarn of jute or of other textile bast fibres of heading 53.03.

168
 Synthetic filament yarn (other than sewing thread), not put up for retail
54.02
sale, including synthetic monofilament of less than 67 decitex.

55.01 Synthetic filament tow.

55.02 Artificial filament tow.

Synthetic staple fibres, not carded, combed or otherwise processed for

55.03
spinning.

Artificial staple fibres, not carded, combed or otherwise processed for

55.04
spinning.

Waste (including noils, yarn waste and garnetted stock) of man- made
55.05
fibres.

Synthetic staple fibres, carded, combed or otherwise processed for

55.06
spinning.

Artificial staple fibres, carded, combed or otherwise processed for

5507.0000
spinning.

Sewing thread of man- made staple fibres, whether or not put up for retail
55.08
sale.

Yarn (other than sewing thread) of synthetic staple fibres, not put up for
55.09
retail sale.

Yarn (other than sewing thread) of artificial staple fibres, not put up for
55.10
retail sale.

Yarn (other than sewing thread) of man- made staple fibres, put up for
55.11
retail sale.

169
 Woven fabrics of synthetic staple fibres, containing 85 % or more by
55.12
weight of synthetic staple fibres.

Woven fabrics of synthetic staple fibres, containing less than 85 % by

55.13 weight of such fibres, mixed mainly or solely with cotton, of a weight not

exceeding 170 g/m2.

Woven fabrics of synthetic staple fibres, containing less than 85 % by

55.14 weight of such fibres, mixed mainly or solely with cotton, of a weight

exceeding 170 g/m2.

55.15 Other woven fabrics of synthetic staple fibres.

55.16 Woven fabrics of artificial staple fibres.

Wadding of textile materials and articles thereof; textile fibres, not

56.01
exceeding 5 mm in length (flock), textile dust and mill neps.

Knotted netting of twine, cordage or rope; made up fishing nets and other
56.08
made up nets, of textile materials.

Tyre cord fabric of high tenacity yarn of nylon or other polyamides,

59.02
polyesters or viscose rayon.

Used or new rags, scrap twine, cordage, rope and cables and worn out
63.10
articles of twine, cordage, rope or cables, of textile materials.

Articles of stone or of other mineral substances (including carbon fibres,

68.15 articles of carbon fibres and articles of peat), not elsewhere specified or

included.

Glass in balls (other than microspheres of heading 70.18), rods or tubes,

70.02
unworked.

170
 Dust and powder of natural or synthetic precious or semi- precious
71.05
stones.

72.01 Pig iron and, spiegeleisen in pigs, blocks or other primary form.

72.02 Ferro- alloys.

Ferrous products obtained by direct reduction of iron ore and other

72.03 spongy ferrous products, in lumps, pellets or similar forms; iron having a

minimum purity by weight of 99.94 %, In lumps, pellets or similar forms.

72.05 Granules and powders, of pig iron, spiegeleisen, iron or steel.

Iron and non- alloy steel in ingots or other primary forms (excluding iron
72.06
of heading 72.03).

Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or

72.08
more, hot- rolled, not clad, plated or coated.

Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or

72.09
more, cold- rolled (cold- reduced), not clad, plated or coated.

Flat- rolled products of iron or non- alloy steel, of a width of 600 mm or

72.10
more, clad, plated or coated.

Flat- rolled products of iron or non- alloy steel, of a width of less than 600
72.11
mm, not clad, plated or coated.

Flat- rolled products of iron or non- alloy steel, of a width of less than 600
72.12
mm, clad, plated or coated.

72173010 Of A Kind Used In Manufacture Of Pneumatic Tyres(Bead Wire)

Stainless steel in ingots or other primary forms; semi- finished products

72.18
of stainless steel.

171
72.19 Flat- rolled products of stainless steel, of a width of 600 mm or more.

72.20 Flat- rolled products of stainless steel, of a width of less than 600 mm.

72.25 Flat- rolled products of other alloy steel, of a width of 600 mm or more.

72.26 Flat- rolled products of other alloy steel, of a width of less than 600 mm.

72.27 Bars and rods, hot- rolled, in irregularly wound coils, of other alloy steel.

7315.1920 Other For Motor Cars And Vehicles

7401.0000 Copper mattes; cement copper (precipitated copper).

7402.0000 Unrefined copper; copper anodes for electrolytic refining.

74.03 Refined copper and copper alloys, unwrought.

74.04 Copper waste and scrap.

7405.0000 Master alloys of copper.

74.06 Copper powders and flakes.

74.07 Copper bars, rods and profiles.

74.08 Copper wire.

74.09 Copper plates, sheets and strip, of a thickness exceeding 0.15 mm.

Copper foil (whether or not printed or backed with paper, paperboard,

74.10 plastics or similar backing materials), of a thickness (excluding any

backing) not exceeding 0.15 mm.

74.11 Copper tubes and pipes.

Stranded wire, cables, plaited bands and the like, of copper, not
7413.0000
electrically insulated.

Nickel mattes, nickel oxide sinters and other intermediate products of

75.01
nickel metallurgy.

172
75.02 Unwrought nickel.

7503.0000 Nickel waste and scrap.

7504.0000 Nickel powders and flakes.

75.05 Nickel bars, rods, profiles and wire.

75.06 Nickel plates, sheets, strip and foil.

76.01 Unwrought aluminium.

76.02 Aluminium waste or scrap.

76.03 Aluminium powders and flakes.

76.06 Aluminium plates, sheets and strip, of a thickness exceeding 0.2 mm.

76071100 Rolled But Not Further Worked

76.08 Aluminium tubes and pipes.

78.01 Unwrought lead.

7802.0000 Lead waste and scrap.

78.04 Lead plates, sheets, strip and foil; lead powders and flakes.

79.01 Unwrought zinc.

7902.0000 Zinc waste and scrap.

79.03 Zinc dust, powders and flakes.

79.04 Zinc bars, rods, profiles and wire.

79.07 Other articles of zinc.

80.01 Unwrought tin.

8002.0000 Tin waste and scrap.

8003.0000 Tin bars, rods, profiles and wire

81.01 Tungsten (wolfram) and articles thereof, including waste and scrap.

173
81.02 Molybdenum and articles thereof, including waste and scrap.

81.03 Tantalum and articles thereof, including waste and scrap.

81.04 Magnesium and articles thereof, including waste and scrap.

Cobalt mattes and other intermediate products of cobalt metallurgy;

81.05
cobalt and articles thereof, including waste and scrap.

8106.0000 Bismuth and articles thereof, including waste and scrap.

81.07 Cadmium and articles thereof, including waste and scrap.

81.08 Titanium and articles thereof, including waste and scrap.

81.09 Zirconium and articles thereof, including waste and scrap.

81.10 Antimony and articles thereof, including waste and scrap.

8111.0000 Manganese and articles thereof, including waste and scrap.

Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium,

81.12 niobium (columbium), rhenium and thallium, and articles of these metals,

including waste and scrap.

8113.0000 Cermets and articles thereof, including waste and scrap.

Stoppers, caps and lids (including crown corks, screw caps and pouring

83.09 stoppers), capsules for bottles, threaded bungs, bung covers, seals and

other packing accessories, of base metal.

Wire, rods, tubes, plates, electrodes and similar products, of base metal

or of metal carbides, coated or cored with flux material, of a kind used

83.11 for soldering, brazing, welding or deposition of metal or of metal

carbides; wire and rods, of agglomerated base metal powder, used for

metal spraying.

174
 Spark- ignition reciprocating or rotary internal combustion piston
84.07
engines.

Compression- ignition internal combustion piston engines (diesel or

84.08
semi- diesel engines).

Parts suitable for use solely or principally with the engines of heading
84.09
84.07 or 84.08.

8414.1000 Vacuum pumps

8414.3010 Used with HCFC and non-CFC gases

8414.9010 Of machines of heading 8414.1000 and 8414.3010

Machine- tools (including machines for nailing, stapling, glueing or

84.65 otherwise assembling) for working wood, cork, bone, hard rubber, hard

plastics or similar hard materials.

Parts and accessories suitable for use solely or principally with the

machines of headings 84.56 to 84.65, including work or tool holders,

84.66
self- opening dieheads, dividing heads and other special attachments for

the machines; tool holders for any type of tool for working in the hand.

Tools for working in the hand, pneumatic, hydraulic or with self-

84.67
contained electric or non- electric motor.

8479.8990 Other

84.82 Ball or roller bearings.

Gaskets and similar joints of metal sheeting combined with other

84.84
material or of two or more layers of metal; sets or assortments of gaskets

175
 and similar joints, dissimilar in composition, put up in pouches,

envelopes or similar packings; mechanical seals.

8501.1000 Motors of an output not exceeding 37.5 W

8501.2000 Universal AC/DC motors of an output exceeding 37.5 W

Photovoltaic generators consisting of panels of photocells

8501.3110
combined with other apparatus

8501.4010 Of an output not exceeding 60 watts

8501.4090 Other

8501.5120 AC clutch motors for industrial sewing machine

Of an output exceeding 75 kW but not exceeding 375 kW (500

8501.5310
HP)

85.03
Parts suitable for use solely or principally with the machines of heading
(except
85.01 or 85.02.
8503.0090)

8504.9010 On load-tape changer for power transformers

8504.9020 Bushings for power transformers

8504.9030 Of machines of heading 8504.4090

8504.9040 Toroidal cores and strips

8504.9090 Other

Electro- magnets; permanent magnets and articles intended to become

permanent magnets after magnetisation; electro- magnetic or

85.05
permanent magnet chucks, clamps and similar holding devices; electro-

magnetic couplings, clutches and brakes; electro- magnetic lifting heads.

176
 Electrical ignition or starting equipment of a kind used for spark- ignition

or compression- ignition internal combustion engines (for example,

ignition magnetos, magneto- dynamos, ignition coils, sparking plugs and

85.11
glow plugs, starter motors); generators (for example, dynamos,

alternators) and cut- outs of a kind used in conjunction with such

engines.

Electrical lighting or signalling equipment (excluding articles of heading

85.12 85.39), windscreen wipers, defrosters and demisters, of a kind used for

cycles or motor vehicles.

8528.7213 In CKD/SKD condition

Parts suitable for use solely or principally with the apparatus of headings
85.29
85.25 to 85.28.

Electrical resistors (including rheostats and potentiometers), other than

85.33
heating resistors.

8534.0000 Printed circuits.

Electrical apparatus for switching or protecting electrical circuits, or for

making connections to or in electrical circuits (for example, switches,

85.35
fuses, lightning arresters, voltage limiters, surge suppressors, plugs and

other connectors, junction boxes), for a voltage exceeding 1,000 volts.

Boards, panels, consoles, desks, cabinets and other bases, equipped

85.37 with two or more apparatus of heading 85.35 or 85.36, for electric control

or the distribution of electricity, including those incorporating instruments

177
 or apparatus of Chapter 90, and numerical control apparatus, other than

switching apparatus of heading 85.17.

Parts suitable for use solely or principally with the apparatus of heading
85.38
85.35, 85.36 or 85.37.

Thermionic, cold cathode or photo- cathode valves and tubes (for

example, vacuum or vapour or gas filled valves and tubes, mercury arc
85.40
rectifying valves and tubes, cathode- ray tubes, television camera

tubes).

Diodes, transistors and similar semi- conductor devices; photosensitive

semiconductor devices, including photovoltaic cells whether or not

85.41
assembled in modules or made up into panels; light-emitting

diodes(LED); mounted piezo- electric crystals.

85.42 Electronic integrated circuits.

8545.1100 Of A Kind Used For Furnaces

8545.9020 For dry battery cells

Waste and scrap of primary cells, primary batteries and electric

accumulators; spent primary cells, spent primary batteries and spent

85.48
electric accumulators; electrical parts of machinery or apparatus, not

specified or included elsewhere in this Chapter.

Components For The Assembly / Manufacture Of Road Tractors

8701.2010 For Semi-Trailers (Prime Movers), In Any Kit Form, Of Less Than 280

Hp

178
 Components For The Assembly / Manufacture Of Road Tractors

8701.2030 For Semi-Trailers (Prime Movers), In Any Kit Form, Of 280 Hp And

Above

Components For Assembly / Manufacture Of Vehicles, In Any Kit

8702.1010
Form

Components For The Assembly/ Manufacture Of Vehicles, In

8703.2111
Any Kit Form Excluding Those Of Headings 8703.2113 And 8703.2115

Components For The Assembly / Manufacture Of Mini Van Type

8703.2112
Vehicles, In Any Kit Form

Components For The Assembly/ Manufacture Of Auto

8703.2114
Rickshaws, In Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8703.2191
Any Kit Form Excluding Those Of Heading 8703.2193 And 8703.2195

Components For The Assembly / Manufacture Of Mini Van, In

8703.2194
Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8703.2210
Any Kit Form Excluding Those Of Heading 8703.2240

Components For The Assembly / Manufacture Of Vehicles, In

8703.2311
Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8703.2321
Any Kit Form Excluding Of Heading 8703.2323

Components For The Assembly / Manufacture Of Sport Utility

8703.2322
Vehicles 4X4, In Any Kit Form

179
 Components For The Industrial Assembly/ Manufacture Of
8703.3310
Vehicles, In Any Kit Form

Components For Assembly/ Manufacture Of Dump Trucks

8704.1010
Designed For Off-Highway Use

Components For The Assembly / Manufacture Of Vehicles, In

8704.2110
Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8704.2211
Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8704.2291
Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8704.2310
Any Kit Form

Components For The Assembly / Manufacture, In Any Kit Form

8704.3110
Excluding Those Of Heading 8704.3130 And 8704.3150

Components For The Assembly / Manufacture Of Mini Cargo

8704.3120
Van, In Any Kit Form

Components For The Assembly / Manufacture Of 3-Wheeler

8704.3140
Cargo Loader, In Any Kit Form

Components For The Assembly / Manufacture Of Vehicles, In

8711.2010
Any Kit Form

8908.0000 Vessels and other floating structures for breaking up.

90.32 Automatic regulating or controlling instruments and apparatus.

180
 Instrument panel clocks and clocks of a similar type for vehicles, aircraft,
91.04
spacecraft or vessels.

9107.0000 Time switches with clock or watch movement or with synchronous motor.

Seat Parts Made Of Foam, Head/Arm Rests And Seat Frames

9401.9010 For Motor Cars Of Heading 87.03 And Vehicles Of Sub-Headings

8703.2113, 8703.2115, 8703.2193, 8703.2195, 8703.2240,

9401.9030 Other For Motor Cars And Vehicles

Buttons, press- fasteners, snap- fasteners and press- studs, button

96.06
moulds and other parts of these articles; button blanks.

96.07 Slide fasteners and parts thereof.

Part III

PCT CODE DESCRIPTION

(1) (2)

Respective
Goods not specifically mentioned in Part I or II.”;
headings

7. Amendments of the Federal Excise Act, 2005. — In the Federal Excise Act,

2005, the following further amendments shall be made, namely:−

(1) in section 6, after sub-section (2A), the following new sub-section shall be

added, namely:-

“(2AB) Notwithstanding anything contained in this Act or the rules

made thereunder, the Board may, by notification in the official Gazette, may

impose restrictions on wastage of material on which input tax has been

claimed in respect of the goods or class of goods.”;

181
(2) after section 14B, the following new section 14C shall be inserted, namely:–

“14C. Power of tax authorities to modify orders, etc.– (1) Where

a question of law has been decided by a High Court or the Appellate

Tribunal in the case of a registered person, on or after first day of July 2005,

the Commissioner or an officer of Inland Revenue may, notwithstanding that

he has preferred an appeal against the decision of the High Court or made

an application for reference against the order of the Appellate Tribunal, as

the case may be, follow the said decision in the case of the said taxpayer in

so far as it applies to said question of law arising in any assessment pending

before the Commissioner or an officer of Inland Revenue, until the decision

of the High Court or of the Appellate Tribunal is reversed or modified.

(2) In case the decision of High Court or the Appellate Tribunal,

referred to in sub-section (1), is reversed or modified, the Commissioner or

an officer of Inland Revenue may, notwithstanding the expiry of period of

limitation prescribed for making any assessment or order, within a period of

one year from the date of receipt of decision, modify the assessment or

order in which the said decision was applied so that it conforms to the final

decision.”;

(3) in section 26, for sub-section (1), the following shall be substituted,

namely:–

“(1) The counterfeited cigarettes or beverages which have been

manufactured or produced unlawfully and other dutiable goods on which

duty of excise has not been paid in the manner as required under this Act

182
 and the rules made thereunder, shall be liable to seizure alongwith the

conveyance, which has been used for the movement, carriage or

transportation of such goods.”;

(4) in section 27,–

(a) in the marginal note, for the expression “of cigarettes, un-manufactured

tobacco or beverages”, the words “of goods subject to Federal Excise

Duty” shall be substituted; and

(b) in sub-section (2), for the expression “cigarettes, un-manufactured

tobacco or beverages”, wherever occurring, the words “dutiable

goods” shall be substituted;

(5) in section 33,–

(a) after sub-section (1A), the following new sub-sections shall be

inserted, namely:–

“(1B) An appeal under sub-section (1) shall–

(a) be in the prescribed form;

(b) be verified in the prescribed manner;

(c) state precisely the grounds upon which the appeal is

made;

(d) be accompanied by the prescribed fee specified in sub-

section (1C); and

(e) be filed with the Commissioner (Appeals) within the

time set out in sub-section (1); and

(1C) The prescribed fee shall be–

183
 (a) in the case of an appeal against an assessment–

(i) where the appellant is a company, five thousand

rupees; or

(ii) where the appellant is not a company, two

thousand and five hundred rupees; and

(b) in any other case–

(i) where appellant is a company, five thousand

rupees; or

(ii) where the appellant is not a company, one

thousand rupees.”; and

(b) after sub-section (3), a new sub-section (4) shall be added,

namely:–

“(4) The Commissioner (Appeals) shall not admit any

documentary material or evidence which was not produced before

the Officer Inland Revenue unless the Commissioner (Appeals) is

satisfied that the appellant was prevented by sufficient cause from

producing such material or evidence before the Officer Inland

Revenue.”;

(6) in section 34, after sub-section (1) and omitted sub-section (2), the following

new sub-section (3) shall be added, namely:–

“(3) The Appellate Tribunal may admit, hear and dispose of the

appeal as per procedure laid down in sections 131 and 132 of the Income

Tax Ordinance, 2001 (XLIX of 2001), and rules made thereunder.”;

184
(7) for section 38, the following shall be substituted, namely:–

“38. Alternative Dispute Resolution.— (1) Notwithstanding any

other provision of this Act, or the rules made thereunder, an aggrieved

person in connection with any dispute pertaining to—

(a) the liability of duty against the aggrieved person, or

admissibility of refunds, as the case may be;

(b) the extent of waiver of default surcharge and penalty; or

(c) any other specific relief required to resolve the dispute, may

apply to the Board for the appointment of a committee for the resolution of

any hardship or dispute mentioned in detail in the application, which is under

litigation in any court of law or an appellate authority, except where criminal

proceedings have been initiated or where interpretation of question of law

having effect on identical cases is involved having effect on other cases.

(2) The Board may, after examination of the application of an

aggrieved person, appoint a committee, within sixty days of receipt of such

application in the Board, comprising, —

(i) Chief Commissioner Inland Revenue having jurisdiction over

the case; and

(ii) two persons from a panel notified by the Board comprising of

chartered accountants, cost and management accountants,

advocates, having minimum of ten years’ experience in the

field of taxation and reputable businessmen.

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 (3) The Board shall communicate the order of appointment of

committee to the court of law or the appellate authority where the dispute is

pending and the Commissioner.

(4) The Committee appointed under sub-section (2) shall

examine the issue and may, if it deemed necessary, conduct inquiry, seek

expert opinion, direct any officer of the Inland Revenue or any other person

to conduct an audit and shall decide the dispute through consensus, within

one hundred and twenty days of its appointment.

(5) The committee may, in case of hardship, stay recovery of tax

payable in respect of dispute pending before it for a period not exceeding

one hundred and twenty days in aggregate or till the decision of the

Committee or its dissolution, whichever is earlier.

(6) The decision of the committee under sub-section (4) shall be

binding on the Commissioner when the aggrieved person, being satisfied

with the decision, has withdrawn the appeal pending before the court of law

or any appellate authority and has communicated the order of withdrawal to

the Commissioner:

Provided that if the order of withdrawal is not communicated

to the Commissioner within sixty days of the service of decision of

the committee upon the aggrieved person, the decision of the

committee shall not be binding on the Commissioner.

(7) If the committee fails to decide within the period of one

hundred and twenty days under sub-section (4), the Board shall dissolve

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 the committee by an order in writing and the matter shall be decided by the

court of law or the appellate authority where the dispute is pending.

(8) The Board shall communicate the order of dissolution to the

court of law or the appellate authority and the Commissioner.

(9) The aggrieved person, on receipt of the order of dissolution,

shall communicate it to the court of law or the appellate authority, where the

dispute is pending.

(10) The aggrieved person may make the payment of federal

excise duty and other taxes as decided by the committee under sub-section

(4) and all decisions and orders made or passed shall stand modified to that

extent.

(11) The Board may prescribe the amount to be paid as

remuneration for the services of the members of the committee, other than

the member appointed under clause (i) of sub-section (2).

(12) The Board may, by notification in the official Gazette, make

rules for carrying out the purposes of this section.”;

(8) in section 42B, after sub-section (1), the following new sub-section shall be

inserted, namely:–

“(1A) Notwithstanding anything contained in this Act or any other

law, for the time being in force, the Board shall keep the parameters

confidential.”;

(9) in section 46, sub-section (10) shall be omitted;

(10) in section 47,–

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 (a) in sub-section (1), in clause (d), for the expression “limited

companies, both public and private”, the words “registered person”

shall be substituted; and

(b) in sub-section (2), in clause (d), for the expression “limited

companies, both public and private”, the words “registered person”

shall be substituted;

(11) after section 47A, the following new section shall be inserted, namely:–

“47AB. Real-time access to information and databases.—

(1) Notwithstanding anything contained in any law for the time being in

force, including but not limited to the National Database and Registration

Authority Ordinance, 2000 (Ordinance VIII of 2000) and the Emigration

Ordinance, 1979 (Ordinance XVIII of 1979), arrangements shall be made to

provide real-time access of information and database to the Board in the

prescribed form and manner by–

(a) the National Database and Registration Authority with respect to

information pertaining to National Identity Card (NIC), Pakistan

Origin Card, Overseas Identity Card, Alien Registration Card and

other particulars contained in the citizen database;

(b) the Federal Investigation Agency and the Bureau of Emigration and

Overseas Employment with respect to details of international entry

and exit of all persons and information pertaining to work permits,

employment visas and immigration visas;

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(c) the Islamabad Capital Territory and provincial and local land record

and development authorities with respect to record-of-rights

including digitized edition of record-of-rights, periodic record, record

of mutations and report of acquisition of rights;

(d) the Islamabad Capital Territory and provincial excise and taxation

departments with respect to information regarding registration of

vehicles, transfer of ownership and other associated record;

(e) all electricity suppliers and gas transmission and distribution

companies with respect to particulars of a consumer, the units

consumed and the amount of bill charged or paid:

Provided that where the connection is shared or is

used by a person other than the owner, the name and NIC of

the owner and the user shall also be furnished:

Provided further that all electricity suppliers and gas

transmission and distribution companies shall make

arrangements by the 1st day of January, 2021 for allowing

consumers to update the ratio of sharing of a connection or

the particulars of users, as the case may be; and

(f) any other agency, authority, institution or organization notified by the

Board.

(2) The Board shall make arrangements for laying the infrastructure for

real-time access to information and database under sub-section (1) and

aligning it with its own database in the manner as may be prescribed.

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 (3) Until real-time access to information and database is made available

under sub-section (1), such information and data shall be provided

periodically in such form and manner as may be prescribed.

(4) Subject to section 47B, all information received under this section

shall be used only for tax purposes and kept confidential.”; and

(12) in the First Schedule, in Table I, in column (1),–

(a) after S. No. 6 and the entries relating thereto in columns (2), (3) and

(4), the following S. No. and the entries relating thereto shall be

inserted, namely:–

“6a. Caffeinated 2202.1010 25% of the retail

energy drinks 2202.9900 price”;

(b) against S. No. 8, in column (1),–

(i) for the entry, in column (2), the following shall be substituted,

namely:–

“Cigars, cheroots, cigarillos and cigarettes of tobacco

and tobacco substitutes.”;

(ii) in column (4), for the words “Sixty Five”, the word “Hundred”

shall be substituted;

(c) after S. No. 8 and the entries relating thereto in columns (2), (3) and

(4), amended as aforesaid, the following new S. No. and entries

relating thereto shall be inserted, namely:–

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 “8a E-liquids by whatsoever Respective Rupees ten per

name called, for electric heading ml”;

cigarette kits

(d) against S. No. 13, in column (4), for the word “two”, the words “one
rupee and seventy five paisa” shall be substituted;
(e) after S. No. 55B and the entries relating thereto in columns (2), (3)
and (4), the following new S. Nos. and the entries relating thereto
shall be inserted, namely:–
“55C. Imported double cabin 8704.2190 25% ad val

(4x4) pick-up vehicles 8704.3190

55D Locally manufactured 8704.2190 7.5% ad

double cabin (4x4) pick- 8704.3190 val”; and

up vehicles

(f) against S. No. 56, in column (4), for the figure “0.75”, the word “one”

shall be substituted.

8. Amendment of section 51, Act XIV of 2015. — In the Anti-Dumping Duties Act,

2015 (XIV of 2015), in section 51, in sub-section (1), in clause (c), for semi-colon at the

end a colon shall be substituted and thereafter the following proviso shall be added,

namely:-

"Provided that where a competent court of law has stayed preliminary or

final determination of anti-dumping duty, goods shall be provisionally released

against security in shape of bank guarantee or pay order of a scheduled bank

along with indemnity bond equal to the amount of anti-dumping duty imposed on

subject goods. In case preliminary or final determination is upheld by the court,

duty shall be paid by the importer and security with the customs department shall

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 be released otherwise the same shall be en-cashed to settle the duty liability. If the

preliminary or final determination is set aside by the court, security shall be

released, if not required for recovery of any outstanding previous liability.".

9. Amendments of Public Finance Management Act, 2019.- In the Public Finance

Management Act, 2019,-

(a) in the preamble, in the third paragraph, for the expression “,118 to 127”,

shall be omitted;

(b) in section 2,-

(i) after clause (m), the following new clause shall be inserted, namely:-

(ma) “non-tax revenue” means revenues received by the

Government in terms of clause (1) of Article 78 of the

Constitution, and the recurring income of the Government

from investments and provision of services but does not

include that mentioned in clause (3) of Article 160 of the

Constitution;

(ii) in clause (u), after the word “account”, occurring for the second time,

the words “within one grant or appropriation” shall be inserted;

(iii) after clause (u), the following new clause shall be inserted, namely:-

(ua) “revenue collection office” means a ministry, division or its

attached department or subordinate office responsible for

collection, monitoring and reporting of non tax revenue; and

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 (iv) in clause (w), for the words “grant and budget authorization in

another grant”, the words “grant or appropriation and budget

authorization in another grant or appropriation” shall be substituted;

(c) in section 3,-

(i) in sub-section (1), for the word “March”, the word “April” shall be

substituted; and

(ii) in sub-section (2), for the words “discuss the budget strategy paper

with Standing Committees responsible”, the words “also present the

budget strategy paper before the Standing Committees” shall be

substituted;

(d) in section 4,-

(i) in sub-section (1), for the words “detailed items for each demand for

grant”, the words “major objects for each demand for grant and

appropriation” shall be substituted; and

(ii) in sub-section (2), after the word “grant”, the words “and

appropriation” shall be substituted;

(e) for section 5, the following shall be substituted, namely:-

“5. Plan based Government’s expenditure.- All government

expenditures, whether from a recurrent or development demand for grant,

shall be based on well-defined plans and the strategic priorities approved in

budget strategy paper as per section 3.”;

(f) in section 9,-

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 (i) in sub-section (1), for the words “along with the Annual Budget

Statement”, the words “report along with the Annual Budget” shall

be substituted; and

(ii) in sub-section (2), after the word “budget”, the word “report” shall be

substituted;

(g) in section 11,-

(i) for the words “at any time before the close of the financial”, the words

“by thirty-first day of May each” shall be substituted; and

(ii) for the full stop at the end a colon shall be substituted and thereafter

the following proviso shall be added, namely:-

“Provided that in an exceptional case of exigency, the Finance

Division may extend the prescribed time limit.”;

(h) in section 12,-

(i) for the words “at least twenty-five days before the presentation of the

budget in the National Assembly”, the words “by thirty-first day of

May each year” shall be substituted; and

(ii) for the full stop at the end a colon shall be substituted and thereafter

the following proviso shall be added, namely:-

“Provided that in an exceptional case of exigency, the Finance

Division may extend the prescribed time limit.”;

(i) in section 23,-

(i) in the marginal heading, after the word “Fund”, the words “and Public

Account” shall be inserted;

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 (ii) in sub-section (1), in clause (c), for the figure “10” the figure “11” shall

be substituted;

(iii) in sub section (2),-

(a) after the word “account”, occurring for the first time, the words

“including the assignment accounts” shall be inserted; and

(b) for the full stop at the end a colon shall be substituted and

thereafter the following proviso shall be added, namely:-

“Provided that the principal accounting officers in

respect of all the spending units under his control shall submit

a certificate to the Finance Division on half yearly basis.”;

(j) section 28 shall be re-numbered as sub-section (1) of that section and

thereafter the following new sub-section shall be added, namely:-

“(2) The Federal Government shall, within a period of six

months prescribe the procedures and role and functions of the office

of chief finance and accounts officer, in consultation with the Finance

Division, Auditor General of Pakistan and the office of Controller

General of Accounts.”;

(k) in section 29,-

(i) for the word “twelve”, the word “eighteen” shall be substituted; and

(ii) section 29, amended as aforesaid, shall be re-numbered as sub-

section (1) of that section and thereafter the following new sub-

sections shall be added, namely:-

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 “(2) There shall be an internal audit policy board for

over all policy making and setting scope and standards,

approving internal audit manuals and charter of internal audit,

monitoring the overall effectiveness of internal audit function

for the Government institutions , comprising-

(a) Secretary, Finance Division Chairman;

(b) Controller General of Accounts Member;

(c) Deputy Auditor General Member;

(d) Additional Secretary,Finance Division Member and

Secretary);

(e) one representative from a professional Member

organization of Pakistan

(3) Finance Division shall provide secretarial support to the board

constituted under sub-section (2).

(l) in section 30, in sub-section (2),-

(i) in clause (f), for the figure “35”, the figure “36”shall be substituted;

and

(ii) in clause (g), for the figure “35”, the figure “36”shall be substituted;

(m) in section 31, in sub section (1), after the word “Fund”, the words “and Public

Account” shall be inserted;

(n) in section 32, for the words “to establish a fund”, the words “for a fund

established under any law or with the approval of the Federal Government”

shall be substituted;

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(o) after section 40, the following shall be inserted, namely:-

“CHAPTER VIII A

NON TAX REVENUE

40A. Policy and administration.- The administrative ministries and

divisions shall be responsible for policy formulation and administration of non tax

revenue as per the distribution of business approved by the Government.

(2) The Finance Division shall advise ministries and divisions in policy

formulation as per the strategic priorities of Government’s revenue policies.

40B. Levy and collection.- (1) Non tax revenue shall be levied and

charged in accordance with the provisions of relevant laws and such other

applicable instruments.

(3) Notwithstanding anything to the contrary contained in any other law for the

time being in force, public entities as defined under section 36 shall pay non

tax revenue representing-

(a) mark up on loans lent by the Government, as per the amortization

schedule attached with the financing agreement;

(b) dividend against the Government’s equity investments as declared

by the respective board of directors out of accrued profits of the

entity:

Provided that if public entity is wholly or substantially

owned by the Government, proposals with regard to

declaration of dividend and allocation for reserve fund, capital

requirements etc shall be examined by the controlling Division

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 in consultation with the Finance Division before deliberations

and decision in the board of directors.

(c) surplus profits as per the provisions of relevant laws; and

(d) any other amount owed to the Government as accrued:

Provided that the public entities shall pay accrued amounts of

non tax revenue as per clauses (a) to (d) being the first charge on

their gross revenues or profits, as the case may be.

(3) Non tax revenue representing foreign grants and payments, receipts from

provision of services, rents, recovery of overpayments, sale of property etc shall

accrue on completion of the prescribed process.

(4) The revenue collection offices shall be responsible for collection of all the

accrued amounts of non tax revenue from liable public entities, individuals, firms,

companies etc as per the time specified in the relevant laws and rules. Finance

Division shall prescribe procedures for monitoring and reporting of non tax revenue

by the revenue collection offices.

40C. Deposit in Federal Consolidated Fund.- (1) Subject to section 40B,

the revenue collection offices shall deposit the collected amounts in Federal

Consolidated Fund promptly without delay in prescribed manner under the head

of account specified by the Finance Division in consultation with the Controller

General of Accounts.

(2) The revenue collection offices shall not retain or appropriate the

collected amounts to meet departmental expenditures except through budgetary

mechanism as provided under Articles 80 to 83 of the Constitution.

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 40D. Late payment surcharge.- (1) Notwithstanding anything to the

contrary contained in any other law for the time being in force, an amount equal to

monthly weighted financing cost of Government’s domestic borrowings shall be

payable during the period of default, in addition to the amount due under section

40B if not paid within the stipulated time.

(2) Finance Division may prescribe procedure for levy and collection of the

surcharge under sub-section (1).

40E. Recovery of non tax revenue by Commissioner (Inland

Revenue).- (1) If the amounts as per sections 40B and 40D are not paid within

ninety days of having been due, the Finance Division, in consultation with the

concerned Division may refer any defaulter’s case to the Commissioner (Inland

Revenue) concerned for recovery as it were an arrear of income tax.

(2) The Commissioner (Inland Revenue) shall recover the arrear in

accordance with the provisions of the Income Tax Ordinance, 2001(XLIX of 2001)

and deposit the receipt in the Federal Consolidated Fund as per section 40C.”;

and

(p) in section 42, in sub-section (2), for the full stop at the end a colon shall be

substituted and thereafter the following proviso shall be added, namely:-

“Provided that existing instruments, contrary to the provisions of this

Act and the rules made thereunder, shall have no legal effect.”.

10. Tax on luxury houses in Islamabad Capital Territory ̶ (1) There shall be levied

a luxury tax at the rates specified in column (3) of Table 1 below, on residential houses

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of different categories located within the limits of Islamabad Capital Territory as specified

in column (2) of the said Table, namely:-

TABLE 1

Sr. No. Category of residential house Rate of tax

in rupees

(1) (2) (3)

1. two kanal to four kanal with covered area 100,000 per kanal

of more than 6000 Square feet.

2. Five kanal or above with covered area of 200,000 per kanal

more than eight thousand square feet.

(2) There shall be levied a luxury tax at the rates specified in column (3) of

Table 2 below, on farm houses of different categories located within the limits of

Islamabad Capital Territory as specified in column (2) of the said Table, namely:-

TABLE 2

S.No. Category of Farm house Rate of tax

in rupees

(1) (2) (3)

1. Four Kanal including area under farming

(i) A farm house with covered area 25 per square foot of the

between 5000 to 7000 square feet covered area per annum

(ii) A farm house with covered area 40 per square foot of the

between 7001 to 10,000 square feet covered area per annum

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 (iii) A farm house with covered area of 50 per square foot of the

more than 10,000 square feet covered area per annum

2. More than Four Kanal including area under

farming

(i) A farm house with covered area between 60 per square foot of the

5000 to 7000 square feet covered area per annum

(ii) A farm house with covered area between 70 per square foot of the

7001 to 10,000 square feet covered area per annum

(iii) A farm house with covered area of more 80 per square foot of the

than 10,000 square feet covered area per annum

(3) The taxes mentioned in sub-section (1) and sub-section (2) shall not be

applicable on the self-occupied houses of widows.

(4) Ministry of Interior shall be responsible for collection of tax through its

attached departments and deposit in the Federal Consolidated Fund.

STATEMENT OF OBJECTS AND REASONS

The purpose of this bill is to make financial provisions for the year beginning on

the first day of July, 2020 and shall come into force on the first day of July, 2020

(Abdul Hafeez Shaikh)

Advisor to Prime Minister on Finance, Revenue

and Economic Affairs

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